備考2022年CFA二級考試，在學(xué)習(xí)Corporate Issuers這個科目時，要知道這個科目中2023年是怎樣做調(diào)整的，今天跟著融躍CFA一起看看吧！
2023年變化主要為章節(jié)不再以Reading排序，原reading 15 、18、19刪除，新增Cost of Capital: Advanced Topics、Corporate Restructurings模塊，新增的章節(jié)有哪些變化？跟著融躍一起看看二級科目考綱變化！
一、Cost of Capital: Advanced Topics
explain top-down and bottom-up factors that impact the cost of capital
Compare methods used to estimate the cost of debt.
explain historical and forward-looking approaches to estimating an equity risk premium
compare methods used to estimate the required return on equity
estimate the cost of debt or required return on equity for a public company and a private company
evaluate a company’s capital structure and cost of capital relative to peers
二、Corporate Restructurings
explain types of corporate restructurings and issuers’ motivations for pursuing them
explain the initial evaluation of a corporate restructuring
demonstrate valuation methods for, and interpret valuations of, companies involved in corporate restructurings
demonstrate how corporate restructurings affect an issuer’s EPS, net debt to EBITDA ratio, and weighted average cost of capital
evaluate corporate investment actions, including equity investments, joint ventures, and acquisitions
evaluate corporate divestment actions, including sales and spin offs
evaluate cost and balance sheet restructuri
