CFA一级财务框架终极版.pdf

金程教育WWW.GFEDU.NET 专业·领先·增值 SS7-10 Financial Statement Analysis 财务分析是CFA 一级的重点，不仅仅因为占比大，还因为它所包含的内容多， 计算量大。需要对基本概念融会贯通，且在实际做题时灵活运用。 一级财务分为4 个sessions，其中SS8 和SS9 最为重要，需要大家牢牢掌握，下 面的文档就为大家阐述了每个session 都包含了那些内容，哪些是在考试当中考 核计算，哪些是考核计算。希望大家在复习时配合学习，在加上习题的练习。 由于在课上时间有限，没有办法帮助大家全面的总结，希望大家一定要好好的 看一下总结的文档。 Roles of financial statement analysis ★★Financial Reporting and other information ★The framework of financial statement analysis ★The elements of financial statement ★★Accounting equation——calculation ★★Accrual Basis SS7 Basic Concept ★Standard-setting Bodies and Regulatory Authorities ★★Qualitative characteristics of financial statement ★★Constraints of financial statement Principles for preparing financial statement stated in IAS No.1 Principles for presenting financial statement stated in IAS No.1 ★Barriers to a single coherent framework Effective financial reporting framework 1-9 专业来自百分百的投入 金程教育WWW.GFEDU.NET 专业·领先·增值 1. (B3-P13-14)理解financial statement notes(footnotes), supplementary schedules, MDA 所包含的内容（一般考题形式是给定一项具体内容，问是在哪一项里披露？） 2. (B3-P14)掌握 types of audit reports ：unqualified opinion, qualified opinion, adverse opinion 的定义 3. (B3-P15)除了 annual financial reporting 之外的其他获得信息的途径：quarterly or semiannual reports, S