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1、Elis is a portfolio manager of high net worth clients. One day, she received a material from her brokerage introducing an investment product that claimed to provide an insured income. She quickly reviewed the product and sent out the emails to all her clients. The email heading was "New fixed income product! Hot opportunity!”, And she also in-closed the products prospectus in her email. Did Elis most likely violate which of the following standards?

A Misrepresentation the nature of the product only

B Misrepresentation the nature of the product and fail to disclose the detail of the product

C Fail to disclose the detail of the product

Solution: A

金程cfa解析：考點(diǎn)保本型產(chǎn)品的misrepresentation的問(wèn)題

2、Assume IFRS applies unless otherwise noted. Revenue from barter transactions should be measured based on the fair value of revenue from:

A Similar barter transactions with related parties.

B Similar barter transactions with unrelated parties.

C Similar non-barter transactions with unrelated parties.

Solution: C

金程cfa解析：Barter Transactions考點(diǎn)

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