Corporate Issuers是原來的公司金融科目，在2022年CFA二級中有很多刪除的知識點，那你知道是哪些知識點被刪除？今天和小編看看這個科目！
公司金融主要變化是減負(fù)，刪除了很多定量考查的知識點，包含HHI指數(shù)，在并購背景下對目標(biāo)公司估值的幾種方法等；這些內(nèi)容均為非重點知識點。
2021 Reading 20 Capital Structure
·LOS c:describe the role of debt ratings in capital structure policy;
2021 Reading 21 Analysis of Dividends and Share Repurchases
·LOS d:explain how clientele effects may affect a company's payout policy;
2021 Reading 23 Mergers and Acquisitions
·LOS g:calculate and interpret the Herfindahl-Hirschman Index and evaluate the likelihood of an antitrust challenge for a given business combination;
·LOS i:calculate free cash flows for a target company and estimate the company's intrinsic value based on discounted cash flow analysis;
·LOS j:estimate the value of a target company using comparable company and comparable transaction analyses;
2021 Reading 19 Capital Budgeting
·LOS h:calculate and interpret accounting income and economic income in the context of capital budgeting;
·LOS i:distinguish among the economic profit,residual income, and claims valuation models for capital budgeting and evaluate a capital project using each
除了內(nèi)容變化，科目名稱由Corporate Finance調(diào)整為Corporate Issuers；章節(jié)順序把Capital budgeting調(diào)至*后，
公司治理Reading名稱變?yōu)?/span>Environmental，Social，and Governance （ESG）Considerations in Investment Analysis，均非實質(zhì)變化。
