2021年CFA一級(jí)考綱中對(duì)財(cái)報(bào)分析（Financial Reporting analysis）的變化是怎樣的？刪除了哪些考綱新增了哪些考綱呢？今天小編給你說說具體的要求是怎樣的，讓你知道2021年有哪些變化！

Reading 20.Financial Reporting Standards中：

刪除4條考綱要求，分別為：

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.

取消財(cái)報(bào)準(zhǔn)則設(shè)置機(jī)構(gòu)的描述、對(duì)國際證監(jiān)會(huì)組織的角色描述、財(cái)報(bào)的目標(biāo)描述、財(cái)報(bào)的前提準(zhǔn)備等要求。

Reading 21.Understanding Income Statements中，刪除原考綱要求：

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，刪除原考綱要求：

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，刪除原考綱要求：

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

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

所以你知道了2021年CFA一級(jí)科目財(cái)報(bào)的大綱變化了吧！趕緊備考吧！2021年2月16日是CFA一級(jí)的第 一天考試哦！