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1、前导课CFA二级培训项目讲:TOM喳Clwa6Ia期虫UNFTOM工作职称：金程教角资深培训好i教育背景：南京大学外国语学院主修英语专业、副修国际金融专业：通过CFA三级、中国注册会计部（CPA）、H券从业责格工作背IL0就职于安永华明会计牌事务所审计部、普华永道企业并购雇务部.从事各类公司的收购量并工作8现担任某上市公司投资部经理，及贵各类大健康行业并购Jli目.K计谋时超过5000小时课程清新易憎，深受学员欢迎.讲授课程：CFA财报、权益、企业、衍生CPA会计、财管服务客户:农业锻行.2-74中国银行、广发证券、中国建设银行、中国工商银行、交通银行、招商银行、上海银行.太平洋保险.平安证券
2、、富国泰科安等.SSliMSflffItflTopicWeightingsinCFALevelIISessionNO.ContentWeightingsIStudySession1Ethics&ProfessionalStandards1015StudySession2-3QuantitativeMethods5-10StudySession4EconomicsS-IOStudySession5-6FinancialReportingandAnalysis10-15StudySession7-8CorporateFinance5-1。StudySession9-11EquityValuatio
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4、Reporting Reading 18 Integration of Financial Statement Analysis TechniquesSS5 Financial Reporting and Analysts (1) Reading 13 Intercorporate Investments Reading 14 Employee Compensation: Post Employment and Share-based Reading 15 Multinational Operations Reading 16 Analysis of Financial Institution
5、s5-74MU Sllf MSFrameworkSSSFinancialReportingandAnalysis(1)R13IntercorporateIn/estments/Overview/InvestmentsinFinancialAssets:IFRS9/Associate/Jointventures/ControllinginterestinvestmentEffectofthemethods/Businesscombination/SPEandVlEFrameworkASS5FinancialReportingandAnalysis(1)R14EmployeeCompensatio
6、n:Post-EmploymentandShare-BasedIIiustrationofDB/Post-retirementplanoverview/Balancesheetpresentation，Pensiondisclosure/Share-basedcompensation7-74FrameworkASSSFinancialReportingandAnalysis(1)R15MultinationalOperationsForeigncurrencytransactions/Classificationofcurrency/TranslationofforeigncurrencyFS
7、/Translationofentit/sFSinaHyperinflationaryeconomy/Taximplicationsofmultinationaloperations8-74/Revenuegrowthissueandforeignexchangerisks专Iu!祖辞！FrameworkSSSFinancialReportingandAnalysis(1)R16AnalysisofFinancialInstitutions/Thedifferencebetweenfinancialinstitutionsandothercompanies/CAMELSapproachtoan
8、alyzeabank/Otherfactorsconsideredtoanalyzeabank/Keyratiosandotherfactorsconsideredtoanalyzeaninsurancecompany雪变SlNT【FrameworkSS6FinancialReportingandAnalysis(2)R17EvaluatingQualityofFinancialReports/Thequalityoffinancialreports/Earningsqualityindicators/Cashflowqualityindicators/Balancesheetqualityi
9、ndicatorsSourcesofinformationaboutrisk1074-&M-tFrameworkASS6FinancialReportingandAnalysis(2)R18IntegrationofFinancialStatementAnalysisTechniques/DefineaPurposefortheAnalysis/Collectinput/Processdata/AnalyzeOrinterPretthedata/Developandcommunicateconclusionsandrecommendations/Followup11-74/Casestudy互
10、理aw-tnCategorizationofInvestment:OverviewFinancialassetsAssociatesBusinesscombinationsJointventuresDegreeofinfluenceNosignificantSignificantControllingSharedcontrolTypicalownership%50%VariesInvesteeN/AAssociateSubsidiaryN/ANewfinancialreporting(postIFRS9takingeffect)FVthroughP/LFVthroughOQAmortizedc
11、ostEquitymethodConsolidationEquitymethodU.S.GAAPTradingsecurityAFSHTMAPercentageofinterestsheldbyinvestorsisnotthesolecriterion,degreeofinfluenceismorepersuasiveOtherfactorsshouldbeconsidered,suchas,involvementinpolicyanddecisionmaking.m皿囹WfMH Recognize the cost of invesUn ent at inception; One-line
12、 consolidation;Int ertiansaction.1/S: a gain is recognized = current years net profit of the investee* percentage of Iiterest owned; (usually separate dfiom operating inco me)13 74亏业创新 1值冷 Controlling interest investm, ent202TCFA&FRM持续更新微信Vj recXl 8 】&Jnt |888S and balance wh ich accounts for the ne
13、t ProditS and net assets otcsubsiaies owned by the minority sha*eholders;MI is regarded as an isolated ite m. Goodwill： lull goodwill /partial goodwill14-71亏业创新潜值* Funded status of a pension planFunded status= Plan assets PBOPlan AssetsPBo+ E mployercontributions+ Actual return-Bencm Paid to employe
14、e+ +十Pe:o at the end PB 0 Overfun Plan asset PBO亏业创新谗值Foreigncurrencytransactions16-74ASummaryofimpactduetochangesinforeigncurrencyTransactionsType,ofExposureForeignCurrencyAppreciationDepreciationExportsalesAsset(AR)GainLossImportpurchaseUability(AP)LossGain-&m-tTranslationofforeigncurrencyFSScenadoTreatmentrequiredApplicablemethodLo
