CFA二级考纲变化:
一、新增部分
1. 2014年二级考纲里最新增加章节共4个,新增单个考点共4个。
2. 2014年二级考纲中变化最大的是Equity Valuation部分,原2013年考纲中此部分一共有2个章节,新考纲中增加2个共4个章节。
3. 2014年二级考纲中Alternative Investments部分增加一个章节A Primer on Commodity Investing共5个章节。另外Portfolio Management部分增加了一个章节RESIDUAL RISK AND RETURN: THE INFORMATION RATIO共四章。原来READING 55. THE THEORY OF ACTIVE PORTFOLIO MANAGEMENT修改为READING 59. THE FUNDAMENTAL LAW OF ACTIVE MANAGEMENT内容更换。
4. 原2013年考纲中Financial Reporting and Analysis部分新增考点b describe foreign currency transaction exposure, including accounting for and disclosures about foreign currency transaction gains and losses;h describe how multinational operations affect a company’s effective tax rate;I explain how changes in the components of sales affect earnings sustainability; j analyze how currency fluctuations potentially affect financial results, given a company’s countries of operation;
二、删除部分
1. 2014年二级考纲中Quantitative Methods for Valuation部分READING 11. CORRELATION AND REGRESSION删除了考点i calculate and interpret a confidence interval for the predicted value of the dependent variable;
2. 原2013年考纲中Financial Reporting and Analysis部分READING 21. MULTINATIONAL OPERATIONS一章内容删除了考点e analyze the effect on a parent company’s financial ratios of the currency translation method used。
三、修改部分
2014年二级考纲Fixed Income部分,原来R 42. FUNDAMENTALS OF CREDIT ANALYSIS改为R 45. CREDIT ANALYSIS MODELS其考点内容全部修改。Derivative Investments部分,原来Reading 53 Credit Derivatives: An Overview改为Reading 56 Credit Default Swaps 考点a-f,改为现在a-e各项均有修改。
最后预祝所有考生CFA考试成功!