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2021年CFA一级考纲发生哪些变化?

发布时间:2020-07-21 09:19来源: 融跃CFA官网

2021年CFA一级考纲发生哪些变化?

2021年将是CFA一级考试“新”的一年考试,初次考CFA一级机考,竟然是用的是2020CFA一级大纲,竟然打破了协会一年一次考纲变化的传统,CFA考试考纲没有变化,那考试科目还是10科目?考试科目的权重如何?

2021CFA一级机考的科目还是10科,毕竟CFA一级考纲没有变化,科目怎么可能有变化呢!那2021CFA考试科目权重又是如何呢?职业伦理道德15%、定量分析10%、经济学10%、财务报表分析15%、公司理财10%、投资组合管理6%、权益投资11%、固定权益投资11%、衍生品投资6%、其他投资6%那CFA一级科目和权重没有变化,那CFA一级考纲是怎样呢?有没有个分析呢?


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。

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:

b.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;

d.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:

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

p.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:

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

i.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,

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

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

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 howenvironmental,social,and governance(ESG)considerations may be integrated into portfolio planning and construction.

关键词 : CFA考试考纲
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