2020年cfa®一级考试考纲有哪些变动?-凯发网站

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2020年cfa®一级考试考纲有哪些变动?
作者:泽稷教育 发布时间:2019-12-20 13:53

  cfa®协会已经公布了2020年凯发网站考纲的变动情况,那么今天泽稷教育cfa®小编给大家讲讲2020年cfa®一级考试科目变动内容有哪些吧

泽稷教育cfa®小编为大家准备了一些备考资料,大家一起学习,共同进步。
 
  2020年cfa®一级共有七个科目内容发生变动,分别为:
 
  (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,19相比18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;
 
  原reading 13.technical analysis整体移动到组合管理(portfolio management)部分。

泽稷教育cfa®小编为大家准备了一些备考资料,大家一起学习,共同进步。
 
  (3)公司财报分析(financial reporting analysis)部分:
 
  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;

泽稷教育cfa®小编为大家准备了一些备考资料,大家一起学习,共同进步。
 
  (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 how environmental,social,and governance(esg)considerations may be integrated into portfolio planning and construction.
 
  每一个科目内容发生的变动都是cfa®考生需要着重学习的地方,2020年cfa®一级科目权重未发生变化,cfa®考生可结合科目权重来决定科目学习顺序。

泽稷教育cfa®小编为大家准备了一些备考资料,大家一起学习,共同进步。
 
  2020年cfa®一级科目权重:
 
  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%
 
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