2022年CFA二級財報科目具體情況是怎樣的？考生學(xué)習(xí)哪幾章的知識？

2022年CFA二級財報科目名稱"Financial Reporting and Analysis“修改為 "Financial Statement Analysis"，考生在報考二級考試中這個科目的考試內(nèi)容變化的少，具體情況是怎樣的？考生學(xué)習(xí)哪幾章的知識？

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二級考試主要學(xué)習(xí)Reading 9-14的知識，考生在學(xué)習(xí)2022年CFA二級考試財報知識主要注意Reading 9Intercorporate Investments章節(jié)！

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，對于該知識點的掌握要求有所提高。