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相比2019年CFA一级考纲,2020年的变化如何呢?

发布时间:2020-04-09 09:39来源: 融跃CFA官网

相比2019年CFA一级考纲,2020年的变化如何呢?

因为在2019年之前CFA一级考纲发生较大变化,所以相对的2020CFA一级考纲整体变化幅度较小,实质改变较少但细节调整较多。

相较于2019年,各科目的考试比重未发生变化,在考纲内容上,除了经济学 (Economics)、权益投资(Equity Investment)、其他类投资(Alternative Investments)无变化,其他部分细节调整较多。具体而言:

 1.伦理道德与专业准则(Ethical and Professional Standards)部分:

 Reading 1. Ethics And Trust In The Investment Profession中:

 新增考纲:c. describe professions and how they establish trust;

 取消了对framework for ethical decision making的应用(apply)要求。

 2.数量方法(Quantitative Methods)部分:

 删除整个Reading. Discounted Cash Flow Applications

 Reading 7. Statistical Concepts and Market Returns中,2020相比2019年考纲取消了对夏普比率(Sharpe ratio)的计算和解释要求。

 Reading 11. Hypothesis Testing中,新增考纲:k. formulate a test of the hypothesis that the population correlation coefficient equals zero and determine whether the hypothesis is rejected at a given level of significance;

 Reading 13. Technical Analysis 整体移动到组合管理(Portfolio Management)部分。

CFA一级考纲

3.公司财报分析(Financial Reporting Analysis

Reading 20. Financial Reporting Standards中:

 删除4条考纲要求,分别为:

 1.c. describe the status of global convergence of accounting standards and ongoing barriers to developing one universally accepted set of financial reporting standards;

 2.f. compare key concepts of financial reporting standards under IFRS and US generally accepted accounting principles (US GAAP) reporting systems;

 3.g. identify characteristics of a coherent financial reporting framework and the barriers to creating such a framework;

 4.i. analyze company disclosures of significant accounting policies.

 取消财报准则设置机构的描述、对国际证监会组织的角色描述、财报的目标描述、财报的前提准备等要求。

 Reading 21. Understanding Income Statements 中,删除原考纲要求:

 wb. accrual accounting, specific revenue recognition applications (including accounting for long-term contracts, installment sales, barter transactions, gross and net reporting of revenue), and implications of revenue recognition principles for financial analysis;

 wd. describe key aspects of the converged accounting standards for revenue recognition issued by the International Accounting Standards Board and Financial Accounting Standards Board in May 2014;

 

Reading 26. Long-lived Assets 中,删除原考纲要求:

wo. explain and evaluate how leasing rather than purchasing assets affects financial statements and ratios;

wp. explain and evaluate how finance leases and operating leases affect financial statements and ratios from the perspective of both the lessor and the lessee.

 Reading 30. Non-current (Long-term) Liabilities中,删除原考纲要求:

wh. determine the initial recognition, initial measurement, and subsequent measurement of finance leases;

wi. compare the disclosures relating to finance and operating leases;

 4.公司金融(Corporate Finance)部分:

 Reading 32. Capital Budgeting,新增考纲:f contrast the NPV decision rule to the IRR decision rule and identify problems associated with the IRR rule;

5.固定收益投资(Fixed income)部分:

 Reading 44. Introduction to Fixed-Income Valuation中,新增考纲:f calculate annual yield on a bond for varying compounding periods in a year;

6.衍生工具(Derivatives)部分:

Reading 48. Derivative Markets and Instruments中,新增考纲d determine the value at expiration and profit from a long or a short position in a call or put option;

 Reading 49. Basics of Derivative Pricing and Valuation中,

 w新增考纲c. calculate a forward price of an asset with zero, positive, or negative net cost of carry;

 w删除原考纲i . explain how the value of a European option is determined at expiration;

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7.投资组合(Portfolio Management)部分整体移动到其他类投资之后:

 Reading 51. Portfolio Management: An Overview中,新增考纲:b describe the steps in the portfolio management process;

 Reading 52. Portfolio Risk and Return: Part I中,新增考纲:b. compare the money-weighted and time-weighted rates of return and evaluate the performance of portfolios based on these measures

 Reading 54. Basics of Portfolio Planning and Construction中,新增考纲:h describe how environmental, social, and governance (ESG) considerations may be integrated into portfolio planning and construction.

2020CFA一级考纲变化就这些,想要参加2020CFA一级考试考生要注意这些内容!

关键词 : CFA一级考纲
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