2017年6月cfa考试一级考纲解读-凯发登录网址

2017年6月cfa考试一级考纲解读：

 

一、新增部分：

 

1.ethics部分

 

1.1 ss1 新增 reading 1  ethics and trust in the investment profession. 新增6个考点

 

2.economics部分

 

2.1 新增ss4 microeconomics and macroeconomics.含reading 14 topics in demand and supply analysis (6个考点). reading 15 the firm and market structures(原2016年ss4中reading 16).  reading 16 aggregate output, prices, and economic growth(15个考点,原2016年ss5中reading 17). reading 17 understanding business cycles( 9个考点, 原2016年ss5中reading 18).

 

2.2 新增ss 5 monetary and fiscal policy, international trade, and currency exchange rates. 含reading 18 monetary and fiscal policy(20个考点，原2016年ss5中reading 19). reading 19 international trade and capital flows( 10个考点, 原2016年ss6中reading 20). reading 20 currency exchange rates(10个考点, 原2016年ss6中reading 21).

 

3.corporate finance部分

 

3.1 新增ss10 corporate governance, capital budgeting, and cost of capital. 新增r34 corporate governance and esg: an introduction 其余部分为2016年考纲ss11 中的r35,r36.

 

3.2 新增ss11 leverage, dividends and share repurchases, and working capital management.内容为2016年考纲ss11中的r37 r38 r39.

 

二、删除内容：

 

1.economics部分

 

1.1 ss4 microeconomic analysis.

 

1.2 ss5 macroeconomic analysis.

 

1.3 ss6 economics in a global context..

 

2.corporate finance部分

 

删除ss11 corporate finance.

 

三、修改内容：

 

1.financial reporting and analysis部分

 

1.1 ss7 r24 d describe key aspects of the converged accounting standards issued by the international accounting standards board and financial accounting standards board in may 2014;修改为 d describe key aspects of the converged accounting standards for revenue recog¬nition issued by the international accounting standards board and financial accounting standards board in may 2014;（增加for revenue recog¬nition）

 

1.2 ss7 r24 f describe the financial reporting treatment and analysis of non-recurring items (including discontinued operations, extraordinary items, unusual or infrequent items) and changes in accounting policies;修改为f describe the financial reporting treatment and analysis of non-recurring items (including discontinued operations, unusual or infrequent items) and changes in accounting policies;（删除extraordinary items）.