木子学习资料库-高端财经-25CFA一级/GD/2.考纲讲解/05-考纲题目讲解-财报

主页/25CFA一级/GD/2.考纲讲解/05-考纲题目讲解-财报/

1.describe the steps in the financial statement analysis framework .sz
10.company’s financial performance using common-size income statements .sz
11.the financial reporting and disclosures related to intangible assets .sz
12.the financial reporting and disclosures related to good will .sz
13.the financial reporting and disclosures related to financial instruments .sz
14.the financial reporting and disclosures related to non-current liabilities .sz
15.common-size balance sheets and related financial ratios .sz
16.How the cash flow statement is linked to the income statement and the balance sheet .sz
17.the steps in the preparation of direct and indirect cash flow statements .sz
18.the conversion of cash flows from the indirect to direct method .sz
19.contrast cash flow statements prepared under IFRS and USGAAP .sz
2.describe the roles of financial statement analysis .sz
20.analyze and interpret both reported and common-size cash flow statements .sz
21.FCFF, FCFE and performance and coverage cash flow ratios .sz
22.measurement of inventory at the lower of costand netrealisable value .sz
23.inflation and deflation of inventory costs .sz
24.the presentation and disclosures relating to inventories .sz
25.the financial reporting of the following types of intangible assets .sz
26.how impairment and derecognition of PPE .sz
27.financial statement disclosures regarding PPE and intangible assets .sz
28.financial reporting of leases from the perspectives of lessors and lessees .sz
29.the financial reporting of defined contribution,defined benefit,and stock-based compensation plans .sz
3.financial statement notes and supplementary information, management’s commentary and audit reports .sz
30.the financial statement presentation of and disclosures relating to long-term liabilities .sz
31.accounting profit, taxable income, taxes payable, and income tax expense .sz
32.deferred tax liabilities and assets .sz
33.an issuer’s effective tax rate, statutory tax rate,and cash tax rate .sz
34.disclosures relating to deferred tax items and the effective tax rate reconciliation .sz
35.compare financial reporting quality with the quality of reported results .sz
36.a spectrum for assessing financial reporting quality .sz
37.difference between conservative and aggressive accounting .sz
38.motivations that might cause management to issue financial reports that are not high quality .sz
39.mechanisms that discipline financial reporting quality and the potential limitations .sz
4.alternative financial reporting systems and the importance of monitoring developments .sz
40.presentation choices, including non-GAAP measures .sz
41.accounting methods that could be used to manage earnings, cash flow, and balance sheet items .sz
42.accounting warning signs and methods for detecting manipulation of information .sz
43.tools and techniques used in financial analysis, including their uses and limitations .sz
44.activity, liquidity, solvency, and profitability ratios .sz
45.relationships among ratios and evaluate a company using ratio analysis .sz
46.the application of DuPont analysis of return on equity .sz
47.the uses of industry-specific ratios used in financial analysis .sz
48.ratio analysis and other technique scan to model and forecast earnings .sz
49.demonstrate the development of a sales-based proforma company model .sz
5.information sources that analysts use in financial statement analysis .sz
50.behavioral factors affect analyst forecasts and recommend remedialactions for analyst biases .sz
51.the competitive position of a company based on a Porter’s five forces .sz
52.forecast industry and company sales and costs when they are subject to price inflation or deflation .sz
53.choice of an explicit forecast horizon and an analyst’s choices in developing projections .sz
6.general principles of revenue recognition .sz
7.general principles of expense recognition .sz
8.non-recurring items and changes in accounting policies .sz
9.calculate EPS and basic and diluted EPS for companies with simple and complex capital structures .sz
题目】考纲题目讲解-1669695.pdf