澤稷網(wǎng)校CFA整理:2016年CFA一級考試考綱變化對比
Ethical and Professional Standards
無變化。
Quantitative Methods
無變化
Economics
無變化
Financial Reportingand Analysis
1. 在StudySession 7關(guān)于財(cái)務(wù)基本原理及會計(jì)基本準(zhǔn)則中,新增一個(gè)考點(diǎn),難度較低。
Reading 23 LOS(a)Describe how business activities are classified for financial reportingpurposes.
2. 在StudySession 8關(guān)于三大財(cái)務(wù)報(bào)表的分析中,新增一個(gè)考點(diǎn),難度不大。
Reading 25 LOS(d)Describe key aspects of the converged accounting standards issued by theInternational Accounting Standards Board and Financial Accounting StandardsBoard in May 2014.
3. 在StudySession 9關(guān)于Inventories和Long-LivedAssets兩個(gè)章節(jié)變化較大。
Reading 29 Inventories一章新增七個(gè)考點(diǎn),集中于不同的存貨計(jì)量方法在不同的市場環(huán)境中對于公司財(cái)務(wù)比率的影響,以及不同存貨計(jì)量方法之間的轉(zhuǎn)換。
Reading 30 Long-LivedAssets一章新增四個(gè)考點(diǎn),增加了有關(guān)Leasing的內(nèi)容。
Portfolio Management
Reading 42 RiskManagement: An Introduction是新增章節(jié),本章節(jié)內(nèi)容不多,共七個(gè)考點(diǎn),集中介紹風(fēng)險(xiǎn)管理的基本概念以及組合風(fēng)險(xiǎn)管理的基本要求。
Equity
僅一個(gè)考點(diǎn)的表述發(fā)生變化,無實(shí)質(zhì)影響。
Fixed Income
1. Reading 53 Fixed-Income Markets: Issuance,Trading and Funding一章中一個(gè)考點(diǎn)發(fā)生變化,LOS(i) 不再考察回購及逆回購的重要性,轉(zhuǎn)為考察回購及逆回購的風(fēng)險(xiǎn)。
LOS(i) Describerepurchase agreements (repos) and the risks associated with them.
2. Reading 55 Introduction to Asset-BackedSecurities一章變化較多,刪除一個(gè)考點(diǎn),新增兩個(gè)考點(diǎn)。新增兩個(gè)考點(diǎn)為:
LOS(c) Describetypical structures of securitizations, including credit tranching and timetranching.
LOS(f) Defineprepayment risk and describe the prepayment risk of mortgage-backed securities.
3. Reading 57 Fundamentals of Credit Analysis一章中新增一個(gè)考點(diǎn):
LOS(b) Describedefault probability and loss severity as components of credit risk.
Derivatives
無變化。
AlternativeInvestments
新增對于infrastructure產(chǎn)品的考察。具體情況待新版教材出版后分析。
總體而言,2016年CFA一級考試相較于2015年考試變化不多,考生可參考大部分2015年資料備考。
掃一掃,訂閱CFA微信公眾號,贈全部備考資料