增加了两点关于Profession的要求:
LOS c describe professions and how they establish trust
LOS e explain professionalism in investment management
2.数量方法(Quantitative Methods)部分:
删除:
Reading20. Financial Reporting Standards:会计准则、美国准则与国际准则的对比、barriers to convergence,财务报告的objective、desirable assumption等内容
Reading 21 Understanding Income Statements:LOS d中有关特殊收入确认原则
Reading26.Long-lived asset: 融资租赁和直接购买资产的对比的内容
4.Corporate Finance部分:
增加:
Reading32.Capital Budgeting:
contrast the NPV decision rule to the IRR decision rule and identify problems associated with the IRR rule
5.Fixed Income Analysis部分:
增加:
Reading44.Introduction to Fixed-income Valuationy要求:计算 annual yield on a bond for varying compoundind periods in a year