更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报名入口

报名流程

考试动态

考试日历

备考指南

资料中心

福利政策

免费题库

全部

2016年CFA一级考纲变化内容

来源：高顿网校 2015-12-17

2016年的CFA考试，CFA考生们是否已在全力备考当中。相对于2015年的CFA考试提纲，2016年的有以下变化。

2016 CFA level I考纲变动分析

2016年 CFA level I考纲变动的科目为：财报、组合、权益、权益、固收和另类；

变动较大的科目为：财报、组合和固收；

其中，数量新增一个 reading；固收删除一个 reading，组合删除三个 reading，新增两个 reading.

具体变动情况如下：

1、财报

SS7,R23.FinancialReportingMechanics

a describe how business activities are classified for financial reporting purposes（新增）

SS8，R25.UnderstandingIncomeStatements

d describe key aspects of the converged accounting standards issued by the International

Accounting Standards Board and Financial Accounting Standards Board in May 2014;（新增）

SS9，Reading29:Inventories

c calculate and compare cost of sales, gross profit, and ending inventory using different inventory

valuation methods and using perpetual and periodic inventory systems;（调整）

d calculate and compare cost of sales, gross profit, and ending inventory using perpetual and

periodic inventory systems;（删除）

e compare cost of sales, ending inventory, and gross profit using different inventory valuation

methods;（删除）

d calculate and explain how inflation and deflation of inventory costs affect the financial statements

and ratios of companies that use different inventory valuation methods;（新增）

e explain LIFO reserve and LIFO liquidation and their effects on financial statements and ratios;（新

增）

f convert a company’s reported financial statements from LIFO to FIFO for purposes of comparison;

（新增）

h describe implications of valuing inventory at net realisable value for financial statements and

ratios;（新增）

j explain issues that analysts should consider when examining a company’s inventory disclosures

and other sources of information;（新增）

k calculate and compare ratios of companies, including companies that use different inventory

methods;（新增）

l analyze and compare the financial statements of companies, including companies that use

different inventory methods.（新增）

SS9,Reading30:Long-livedAssets

c explain and evaluate how capitalising versus expensing costs in the period in which they are

incurred affects financial statements and ratios;（新增）

e describe how the choice of depreciation method and assumptions concerning useful life and

residual value affect depreciation expense, financial statements, and ratios;（调整）

f describe the different amortisation methods for intangible assets with finite lives and calculate

amortisation expense;（调整）

g describe how the choice of amortisation method and assumptions concerning useful life and

residual value affect amortisation expense, financial statements, and ratios;（调整）

k explain and evaluate how impairment, revaluation, and derecognition of property, plant, and

equipment and intangible assets affect financial statements and ratios;（新增）

m analyze and interpret financial statement disclosures regarding property, plant, and equipment

and intangible assets;（新增）

o explain and evaluate how leasing rather than purchasing assets affects financial statements and

ratios;（新增）

p explain and evaluate how finance leases and operating leases affect financial statements and

ratios from the perspective of both the lessor and the lessee.（新增）

SS9,Reading31:IncomeTaxes

h explain recognition and measurement of current and deferred tax items;（调整）

2、组合

SS12,Reading42.RiskManagement:AnIntroduction（新增）

a define risk management;

b describe features of a risk management framework;

c define risk governance and describe elements of effective risk governance;

d explain how risk tolerance affects risk management;

e describe risk budgeting and its role in risk governance;

f identify financial and non-financial sources of risk and describe how they may interact;

g describe methods for measuring and modifying risk exposures and factors to consider in choosing

among the methods.

3、权益

SS14,Reading50:IntroductiontoIndustryandCompanyAnalysis

g explain the effects of barriers to entry, industry concentration, industry capacity, and market

share stability on pricing power and price competition;（调整）

SS14,Reading51:EquityValuation:ConceptsandBasicTools

g explain the rationale for using price multiples to value equity, how the price to earnings multiple

relates to fundamentals, and the use of multiples based on comparables;（微调）

4、固定收益

SS15,Reading53:Fixed-IncomeMarkets:Issuance,Trading,andFunding

i describe repurchase agreements (repos) and the risks associated with them.（调整）

SS15,Reading55.IntroductiontoAsset-BackedSecurities

b describe the securitization process, including the parties to the process, the roles they play, and

the legal structures involved;（删除）

c describe typical structures of securitizations, including credit tranching and time tranching;（新增）

e describe types and characteristics of residential mortgage-backed securities, including mortgage

pass-through securities and collateralized mortgage obligations, and explain the cash flows and risks

for each type;（调整）

f define prepayment risk and describe the prepayment risk of mortgage-backed securities;（新增）

i describe collateralized debt obligations, including their cash flows and risks.（原来是 credit risk）

SS16,Reading57.FundamentalsofCreditAnalysis

b describe default probability and loss severity as components of credit risk;（新增）

f explain the four Cs (Capacity, Collateral, Covenants, and Character) of traditional credit analysis;（调整）

i describe factors that influence the level and volatility of yield spreads;（删除）

5、另类

SS18,Reading64.IntroductiontoAlternativeInvestments

f describe issues in valuing and calculating returns on hedge funds, private equity, real estate,

commodities, and infrastructure;（调整）

　　高顿网校温馨提醒

　　各位考生，2016年6月CFA备考已经开始，为了方便各位考生能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的CFA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习，通过针对性地训练与模考，对学习过程进行全面总结。点击进入CFA免费题库>>>

专业的CFA考生学习平台与职业发展平台，干货满满，抢鲜分享。欢迎关注微信号gaoduncfaCFA学习与分享QQ群：490459770

　 490459772

　　CFA高清网课免费体验 CFA名师精品班免费试听　CFA考试免费题库【手机题库下载】| 在线直播

精彩推荐：CFA招生专题

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

点一下领资料

【超详细保姆教程】CFA考试真题

真题高频考点，刷题全靠这份资料

下载合集

CFA报考指南

梳理核心考点，一图看懂全部章节

下载合集

CFA-L1-考纲-2023

全科备考学习打卡表,备考按照计划走

cfa备考热门问题解答

cfa证书就业岗位有哪些？: cfa考完后可以从事的工作包括公司会计、基金经理助理、投资管理师、股票研究分析师、基金分析师、投资产品分析师、券商助理分析师、交易员等。在全球范围内，cfa会员的雇主包括了摩根大通、汇丰银行等机构。

cfa考试内容有哪些？: cfa考试分为三个等级，cfa一级和二级考试科目包括《职业伦理道德》、《定量分析》、《经济学》、《财务报表分析》、《公司理财》、《投资组合管理》、《权益投资》、《固定收益投资》、《衍生品投资》、《其他类投资》。cfa三级考试科目包括《经济学》、《投资组合管理》、《权益投资》、《职业伦理道德》、《固定收益投资》、《其他类投资》、《衍生工具》。

cfa一年考几次？: cfa每年考试的次数每个级别均有不同，其中CFA一级考试每年设置四次，CFA二级考试每年设置三次，CFA三级考试每年设置两次。需注意，协会规定考生必须要按照CFA考试的三个级别，依次进行报考，且报考两个级别考试的窗口之前需至少间隔6个月。

cfa的含金量如何？: CFA证书全称Chartered Financial Analyst（特许注册金融分析师），是全球投资业里最为严格与高含金量资格认证，为全球投资业在道德操守、专业标准及知识体系等方面设立了规范与标准，具有较高的知名度和影响力。英国的国际学术认证中心，还将持有CFA证书视为拥有硕士学历水平，能让想进修的金融专业人士，充分学习等同于金融硕士的知识课程。此外，人民日报三年内连续四次推荐CFA证书！因此，无论是从国际知名度还是国内知名度来说，CFA资格认证的含金量和认可度都是非常高的。

在线提问

严选名师全流程服务

陈一磊

高顿CFA研究院主任