很多人是初次參加CFA一級考試，2020年雖然沒有過完，但是CFA一級報名結束了，考生想要參加2020年CFA考試不可能了，但是你可以參加2021年CFA一級考試，那2021年2月CFA一級考試大綱是怎樣的?相比較2020年有多大的變化呢?
1.倫理道德與專業(yè)準則(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的應用(apply)要求。
2.數(shù)量方法(Quantitative Methods)部分：
刪除整個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;》對CFA一級機考考綱變化有疑問的可點我咨詢
原Reading 13.Technical Analysis整體移動到組合管理(Portfolio Management)部分。
3.公司財報分析(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.
取消財報準則設置機構的描述、對國際證監(jiān)會組織的角色描述、財報的目標描述、財報的前提準備等要求。
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 evaluate how leasing rather than purchasing assets affects financial statements and ratios;
p.explain and evaluate 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;
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4.公司金融(Corporate Finance)部分：
Reading 32.Capital Budgeting，新增考綱：f contrast the NPV decision rule to the IRR decision rule and identify problems associated with the IRR rule;
5.固定收益投資(Fixed income)部分：
Reading 44.Introduction to Fixed-Income Valuation中，新增考綱：f calculate annual yield on a bond for varying compounding periods in a year;
6.衍生工具(Derivatives)部分：
Reading 48.Derivative Markets and Instruments中，新增考綱d determine the value at expiration and profit from a long or a short position in a call or put option;
Reading 49.Basics of Derivative Pricing and Valuation中，
新增考綱c.calculate a forward price of an asset with zero,positive,or negative net cost of carry;
刪除原考綱i.explain how the value of a European option is determined at expiration;
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備注：（CFA備考資料：1、CFA職業(yè)倫理道德手冊2、CFA專用詞匯表3、CFA專用公式表 4、CFA原版書課后習題5、CFA 百題精選題6、CFA前導課程7、CFA報考流程引導圖8、CFA電子版資料）
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