2021年的考綱沒有任何的變動,CFA協(xié)會明確規(guī)定,2021年參照2020年的考綱不做變動。
  2020年考綱相較于2019雖然在權(quán)重上沒有變化但是在具體的部分上均做了相應(yīng)的調(diào)整。具體表現(xiàn)為以下幾個(gè)方面:
  1.倫理道德與專業(yè)準(zhǔn)則(Ethical and Professional Standards)部分:
  ★Reading 1.Ethics And Trust In The Investment Profession中:
  √新增考綱:c.describe professions and how they establish trust;
  √取消了對framework for ethical decision making的應(yīng)用(apply)要求。
  2.數(shù)量方法(Quantitative Methods)部分:
  ★刪除整個(gè)Reading.Discounted Cash Flow Applications
  ★Reading 7.Statistical Concepts and Market Returns中,2020相比2019年考綱取消了對夏普比率(Sharpe ratio)的計(jì)算和解釋要求。
  ★Reading 11.Hypothesis Testing中,新增考綱:k.formulate a test of the hypothesis that the population correlation coefficient equals zero and determine whether the hypothesis is rejected at a given level of significance;
  ★原Reading 13.Technical Analysis整體移動到組合管理(Portfolio Management)部分。
  3.公司財(cái)報(bào)分析(Financial Reporting Analysis)
  ★Reading 20.Financial Reporting Standards中:
 

 
  √刪除4條考綱要求,分別為:
  1.c.describe the status of global convergence of accounting standards and ongoing barriers to developing one universally accepted set of financial reporting standards;
  2.f.compare key concepts of financial reporting standards under IFRS and US generally accepted accounting principles(US GAAP)reporting systems;
  3.g.identify characteristics of a coherent financial reporting framework and the barriers to creating such a framework;
  4.i.analyze company disclosures of significant accounting policies.
  √取消財(cái)報(bào)準(zhǔn)則設(shè)置機(jī)構(gòu)的描述、對國際證監(jiān)會組織的角色描述、財(cái)報(bào)的目標(biāo)描述、財(cái)報(bào)的前提準(zhǔn)備等要求。
  ★Reading 21.Understanding Income Statements中,刪除原考綱要求:
  √b.accrual accounting,specific revenue recognition applications(including accounting for long-term contracts,installment sales,barter transactions,gross and net reporting of revenue),and implications of revenue recognition principles for financial analysis;
  √d.describe key aspects of the converged accounting standards for revenue recognition issued by the International Accounting Standards Board and Financial Accounting Standards Board in May 2014;
 

 
  ★Reading 26.Long-lived Assets中,刪除原考綱要求:
  √o.explain and *uate how leasing rather than purchasing assets affects financial statements and ratios;
  √p.explain and *uate how finance leases and operating leases affect financial statements and ratios from the perspective of both the lessor and the lessee.
  ★Reading 30.Non-current(Long-term)Liabilities中,刪除原考綱要求:
  √h.determine the initial recognition,initial measurement,and subsequent measurement of finance leases;
  √i.compare the disclosures relating to finance and operating leases;