Financial Statement Analysis是2022年CFA二級(jí)考試科目,可能備考CFA二級(jí)的考生不知道這是哪個(gè)科目,畢竟2022年CFA二級(jí)考綱有一些變化,小編給你說(shuō)說(shuō)這是什么科目!

"Financial Statement Analysis"是原來(lái)的CFA二級(jí)科目"Financial Reporting and Analysis,在2022年CFA二級(jí)科目的權(quán)重是10%-15%,所以在備考2022年中CFA二級(jí)考試,這個(gè)科目的變化是怎樣的呢?小編給你說(shuō)說(shuō)!

Reading 9 INTERCORPORATE INVESTMENTS

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(duì)于該知識(shí)點(diǎn)的掌握要求有所提高。