财务报告与分析中章节的设置是循序渐进、逐层深入的，前面介绍的术语在后面还会有详细的解释与探讨。
由于财务报告与分析本身自立体系，它是上市公司和报表使用人之间沟通交流的语言，所以学起来与外语学习有几分相似。
财务报告与分析一共分为四大部分：
第一部分是扫盲阶段，主要介绍财务术语、体系等基本知识。
在此基础上，第二部分更深入地讲解财务报表编制以及财务报表分析的方法。
进一步地，第三部分针对存在利润操纵空间的重点科目做详细、深入的讨论。
最后，第四部分是前面三部分内容的综合应用。
四大部分在考试中占比最大的是第二部分和第三部分，大概占财报分析所有题目的80%以上。其次是第一部分，占比10%左右。
由于第四部分是财务分析的综合应用，不太适合一级的出题形式，所以
出题比例相对比较少，大概占5%左右。
![]()
CFA财务报表分析练习题＂Financial Report＂：
International Financial Reporting Standards
Questions 1:
The SEC’s approach to addressing the significant differences in financial reporting under International Financial Reporting Standards(IFRS)and US GAAP is best described as:
A、requiring issuers to provide disclosures describing key differences.
B、mandating that non-US issuers provide a reconciliation to US GAAP.
C、publicly advocating for global accounting standards and convergence.
【Answer to question 1】C
【analysis】
C is correct.The SEC now advocates for global accounting standards through public announcements,such as its“Statement in Support of Convergence and Global Accounting Standards”(2010).In the past,the SEC had required reconciliations between IFRS and US GAAP,but these requirements were withdrawn in 2008.The SEC now imposes no requirements on its issuers.
A is incorrect.Before 2008,issuers were required to provide disclosures in support of the reconciliation from IFRS to US GAAP.
B is incorrect.Before 2008,issuers were required to provide a reconciliation from IFRS to US GAAP.
Questions 2:
Analysts can best address the challenges of comparing financial statements prepared under US GAAP with those prepared under International Financial Reporting Standards(IFRS)by:
A、referring to the reconciliation from IFRS to US GAAP provided in the notes.
B、assuming differences are minor given US GAAP and IFRS convergence.
C、monitoring changes in both sets of standards and interpreting cautiously.
【Answer to question 2】C
【analysis】
C is correct.Significant differences still exist between IFRS and US GAAP,and in most cases,analysts will lack the information necessary to make specific adjustments to address these differences.As such,comparisons must be interpreted cautiously.
B is incorrect.Significant differences still exist between IFRS and US GAAP,and should not be ignored.
A is incorrect.Reconciliations are no longer readily available.The SEC eliminated the reconciliation requirement for companies that prepared their financial statements according to IFRS in 2007.
以上就是【CFA财务报表分析练习题＂Financial Report＂：
International Financial Reporting Standards】的全部内容，如果你想学习更多CFA相关知识，欢迎大家前往
高顿教育官网CFA频道！在这里，你可以学习更多精品课程，练习更多重点试题，了解更多最新考试动态。
写评论
