2021年CFA一級(jí)考試對(duì)于Financial Reporting And Analysis科目變化是怎樣的呢？小編給你說說！

2021年CFA一級(jí)考綱繼續(xù)沿用20年的，所以說考綱變化也是2020年的考綱變化！

那對(duì)于財(cái)報(bào)分析中的變化是怎樣的呢？要知道財(cái)報(bào)在科目中的比重是很重要的，也是比較難呢！接下里我們一起看看考綱變化！Reading22 Financial Reporting Standards中刪除LOS c、LOSf LOS g、LOSi以及LOS

b、LOSd中部分內(nèi)容

Reading23 Understanding Income Statements中副除LOS d,關(guān)于revenue recognition Reading28 Long-lived Assets中剩除LOS o、LOS p,刪除內(nèi)容是關(guān)于經(jīng)營(yíng)租賃和融資租賃的，在后邊長(zhǎng)期負(fù)債中有所涉及

Reading21 Understanding Income Statements 中原LOS b改為 Describe general principles of revenue recognition and accounting standards for revenue recognition Reading28 Non-current(Long-term)Liabilities中原LOSa、LOSg、LOSi改為

explain the financial reporting of leases from a lessee's perspective;

explain the financial reporting of leases from a lessor's perspective;

點(diǎn)評(píng)

總體而言，財(cái)務(wù)部分是在內(nèi)部做了微調(diào)，并且刪除了一些內(nèi)容。Reading21修改的部分仍是在考察revenue recognition:2020 Reading28 Non-current(Long-term)Liabilities中增加的考點(diǎn)基本上是原2019 Long-lived Assets中刪除的考點(diǎn)