唯学网小编提醒： CFA 会计部分对于国际和美国的会计准则有一些篇幅，但是考试时出题不多，而且很简单。对于报表的处理，其实内容没有CPA讲的复杂，就几大块儿知识点，比如债券到期前每期怎么记账，租赁中出租人和租赁者的报表如何记账，权责发生制与现金收复制四个不同情况，表内与表外事项如何区分等等 CFA教材中讲的很细，但是考试的时候要比书后习题简单。希望考生认真复习，顺利通过金融分析师考试。
财务报表
Reading 21 公司间投资分析
Investment in financial assets (no influence, or with equity share <20% ):
|
Type |
Held-to-maturity |
Held-for-trading |
Available-for-sale |
Designated at fair value |
|
Recognition |
Debt only, sale not allowed |
Sale in the near term |
Not held for maturity/trading |
Not held for maturity/trading |
|
Financial assets |
Cost - amortization of principals |
Fair value |
Fair value |
Fair value |
|
Income |
Effective interests |
Realized/unrealized gains/losses + all interests/dividends |
Realized gains/losses + all interests/dividends |
Realized/unrealized gains/losses + all interests/dividends |
|
Other comprehensive income |
- |
- |
Unrealized gains/losses |
- |
Investment in associates (significant influence, or 20%-50%):
Basic principle of equity method:
a) 初始：平衡表Investment in associates = purchase cost = share% * fair value of associates;
b) 投资期：
收入表(one line, net of tax): Equity income = share% * net income of associates - amortization/impairment of excess fair value;
平衡表(one line in assets): Investment in associates = purchase cost + equity income - dividends received = cost + share% * (net income - all dividends) of associates - amortization/impairment of excess fair value.
Fair value of associates and its amortization/impairment:
Purchase cost = share% * fair value of associates = share% * fair value of the net identifiable assets of associates + goodwill (if goodwill > 0);
想要更多金融分析师考试模拟试题吗?想要第一时间了解金融分析师考试的考试大纲吗?想要得到2013年金融分析师考试的最新资讯吗?来唯学网金融分析师培训频道吧，唯学网是一个大型的教育考试培训平台，各种各样的考试信息教育新闻小编都会第一时间为大家更新提供!敬请大家关注!
| 附件 [大小：63.00 KB 下载： 次] |
 点击下载文件：CFA财务报表附件.doc |
