2023年CFA一級考試中科目是沒有變化的，考生報考2023年CFA考試想要了解公司發(fā)行人科目的大綱，備考中需要學習多少個Reading？

那小編給你說2023年CFA一級考試不在是以reading排序了，而是以Learning Module 模塊學習，那在2023年CFA一級科目Corporate Issuers是怎樣的？跟著小編一起看看！

Corporate Structures and Ownership

Introduction to Corporate Governance and Other ESG Considerations

Business Models & Risks

Capital Investments

Working Capital & Liquidity

Cost of Capital-Foundational Topics

Capital Structure

Measures of Leverage

就是這些，那在這個科目中有沒有新增的知識呢？小編給你說是有的，具體情況是怎樣的，小編給你詳細的說說！

Learning Module 1  Corporate Structures and Ownership

Compare business structures and describe key features of corporate issuers

Compare public and private companies

Compare the financial claims and motivations of lenders and owners

Learning Module 2  Introduction to Corporate Governance and Other ESG Considerations（刪除以下考綱要求）

Describe stakeholder management

Describe functions and responsibilities of a company’s board of directors and its committees;

Describe market and non-market factors that can affect stakeholder relationships and corporate governance;

Describe factors relevant to the analysis of corporate governance and stakeholder management;

Learning Module 3  Business Models & Risks

Describe key features and types of business models.

Describe expected relations between a company’s external environment, business model, and financing needs.考綱變化雖說不多，考生需要2023年CFA一級考綱可以在線咨詢

Explain and classify types of business and financial risks for a company.

Learning Module 4  Capital Investments

Describe types of capital investments made by companies

Describe the capital allocation process and basic principles of capital allocation

Demonstrate the use of net present value (NPV) and internal rate of return (IRR) in allocating capital and describe the advantages and disadvantages of each method

Describe common capital allocation pitfalls

Describe expected relations among a company’s investments, company value, and share price

Describe types of real options relevant to capital investment


Learning Module 5  Working Capital & Liquidity

Compare methods to finance working capital

Explain expected relations between working capital, liquidity, and short-term funding needs (NEW)

Describe sources of primary and secondary liquidity and factors affecting a company’s liquidity position

Compare a company’s liquidity position with that of peers

Evaluate short-term funding choices available to a company.