備考2022年CFA二級(jí)考試，在學(xué)習(xí)Corporate Issuers這個(gè)科目時(shí)，要知道這個(gè)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！

CFA二級(jí)考試

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(jí)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