Financial Statement Analysis是2022年CFA二級考試科目,可能備考CFA二級的考生不知道這是哪個科目,畢竟2022年CFA二級考綱有一些變化,小編給你說說這是什么科目!

"Financial Statement Analysis"是原來的CFA二級科目"Financial Reporting and Analysis,在2022年CFA二級科目的權(quán)重是10%-15%,所以在備考2022年中CFA二級考試,這個科目的變化是怎樣的呢?小編給你說說!

Reading 9 INTERCORPORATE INVESTMENTS

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條款中原有內(nèi)容為distinguish,現(xiàn)修改為compare and contrast,對于該知識點(diǎn)的掌握要求有所提高。