在CFA考試中是要學(xué)習(xí)CFA財(cái)報(bào)知識(shí)的，我們?cè)谌粘Ｉ钪新?tīng)說(shuō)過(guò)財(cái)務(wù)造假，那在CFA備考中財(cái)務(wù)造假條件三角形和造假跡象是怎么說(shuō)的呢？畢竟這也是CFA一級(jí)財(cái)報(bào)中要考的知識(shí)，今天跟著融躍CFA一起看看這個(gè)知識(shí)！

一、財(cái)務(wù)造假條件三角形

（1）Motivations（動(dòng)機(jī)）

Pressure to meet or exceed earnings targets為達(dá)到利潤(rùn)目標(biāo)

Career considerations管理層對(duì)自己的職業(yè)生涯考慮

Increasing their compensation管理層希望提升薪酬

Improving perceptions of the firm among customers and suppliers希望得到客戶(hù)和供應(yīng)商的認(rèn)可

Meeting the terms of debt covenants達(dá)到債券合約中的要求

（2）Opportunities（機(jī)會(huì)）

Weak internal controls內(nèi)部控制不健全

Inadequate oversight by the board of directors董事會(huì)的監(jiān)管不到位

Wide ranges of acceptable accounting treatments可供選擇的財(cái)務(wù)處理方法較多

（3）Rationalizations（借口）

二、財(cái)務(wù)造假跡象

Revenue growth out of line with comparable firms,changes in revenue recognition methods,or lack of transparency about revenue recognition.利潤(rùn)增速遠(yuǎn)超可比公司，收入確認(rèn)方法變更，收入的確認(rèn)方法不透明

Decreases over time in turnover ratios (receivables, inventory,total asset).周轉(zhuǎn)率指標(biāo)下降

Bill-and-hold,barter,or related-party transactions.開(kāi)單留置，以物易物，關(guān)聯(lián)交易

Net income not supported by operating cash flows.利潤(rùn)與經(jīng)營(yíng)活動(dòng)現(xiàn)金流不匹配

Capitalization decisions, depreciation methods, useful lives, salvage values out of line with comparable firms.費(fèi)用資本化程度、折舊方法、資產(chǎn)預(yù)估壽命、資產(chǎn)殘值與可比公司存在較大差異。

Fourth-quarter earnings patterns not caused by seasonality.四季度的收入變動(dòng)并非季節(jié)性因素

Frequent appearance of nonrecurring items.經(jīng)常出現(xiàn)非經(jīng)營(yíng)性項(xiàng)目

Emphasis on non-GAAP measures,minimal information and disclosure in financial reports.強(qiáng)調(diào)非會(huì)計(jì)準(zhǔn)則指標(biāo)，財(cái)務(wù)報(bào)表*布的信息有限