2022年CFA二级财报科目名称"Financial Reporting and Analysis“修改为 "Financial Statement Analysis",考生在报考二级考试中这个科目的考试内容变化的少,具体情况是怎样的?考生学习哪几章的知识?
Reading 9 Intercorporate Investments
Reading 10 Employee Compensation: Post-Employment and Share-Based
Reading 11 Multinational Operations
Reading 12 Analysis of Financial Institutions
Reading 13 Evaluating Quality of Financial Reports
Reading 14 Integration of Financial Statement Analysis Techniques
2022年CFA二级考试主要学习Reading 9-14的知识,考生在学习2022年CFA二级考试财报知识主要注意Reading 9Intercorporate Investments章节!
b) compare and contrast IFRS and US GAAP in their classification, measurement, and disclosure of investments in financial assets, investments in associates, joint ventures, business combinations, and special purpose and variable interest entities;b条款中原有内容为distinguish,现修改为compare and contrast,对于该知识点的掌握要求有所提高。