在CFA考試中是要學(xué)習(xí)CFA財報知識的，我們在日常生活中聽說過財務(wù)造假，那在CFA備考中財務(wù)造假條件三角形和造假跡象是怎么說的呢？畢竟這也是CFA一級財報中要考的知識，今天跟著融躍CFA一起看看這個知識！
一、財務(wù)造假條件三角形
（1）Motivations（動機）
Pressure to meet or exceed earnings targets為達到利潤目標
Career considerations管理層對自己的職業(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希望得到客戶和供應(yīng)商的認可
Meeting the terms of debt covenants達到債券合約中的要求
（2）Opportunities（機會）
Weak internal controls內(nèi)部控制不健全
Inadequate oversight by the board of directors董事會的監(jiān)管不到位
Wide ranges of acceptable accounting treatments可供選擇的財務(wù)處理方法較多
（3）Rationalizations（借口）
二、財務(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.利潤增速遠超可比公司，收入確認方法變更，收入的確認方法不透明
Decreases over time in turnover ratios (receivables, inventory,total asset).周轉(zhuǎn)率指標下降
Bill-and-hold,barter,or related-party transactions.開單留置，以物易物，關(guān)聯(lián)交易
Net income not supported by operating cash flows.利潤與經(jīng)營活動現(xiàn)金流不匹配
Capitalization decisions, depreciation methods, useful lives, salvage values out of line with comparable firms.費用資本化程度、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.四季度的收入變動并非季節(jié)性因素
Frequent appearance of nonrecurring items.經(jīng)常出現(xiàn)非經(jīng)營性項目
Emphasis on non-GAAP measures,minimal information and disclosure in financial reports.強調(diào)非會計準則指標，財務(wù)報表*布的信息有限
