考纲新增部分
一、Ethics部分
(1)SS1新增Reading1EthicsandTrustintheInvestmentProfession.新增6个考点
二、Economics部分
(1)新增SS4MicroeconomicsandMacroeconomics.含Reading14TopicsinDemandandSupplyAnalysis(6个考点).Reading15TheFirmandMarketStructures(原2016年SS4中Reading16).Reading16AggregateOutput,Prices,andEconomicGrowth(15个考点,原2016年SS5中Reading17).Reading17UnderstandingBusinessCycles(9个考点,原2016年SS5中Reading18).
(2)新增SS5MonetaryandFiscalPolicy,InternationalTrade,andCurrencyExchangeRates.含Reading18MonetaryandFiscalPolicy(20个考点,原2016年SS5中Reading19).Reading19InternationalTradeandCapitalFlows(10个考点,原2016年SS6中Reading20).Reading20CurrencyExchangeRates(10个考点,原2016年SS6中Reading21).
三、CorporateFinance部分
(1)新增SS10CorporateGovernance,CapitalBudgeting,andCostofCapital.新增R34CorporateGovernanceandESG:AnIntroduction其余部分为2016年考纲SS11中的R35,R36.
(2)新增SS11Leverage,DividendsandShareRepurchases,andWorkingCapitalManagement.内容为2016年考纲SS11中的R37R38R39.
考纲删除内容
一、Economics部分
(1)SS4MicroeconomicAnalysis.
(2)SS5MacroeconomicAnalysis.
(3)SS6EconomicsinaGlobalContext.
二、CorporateFinance部分
删除SS11CorporateFinance.
考纲修改内容
一.FinancialReportingandAnalysis部分
(1)SS7R24ddescribekeyaspectsoftheconvergedaccountingstandardsissuedbytheInternationalAccountingStandardsBoardandFinancialAccountingStandardsBoardinMay2014;修改为ddescribekeyaspectsoftheconvergedaccountingstandardsforrevenuerecog¬nitionissuedbytheInternationalAccountingStandardsBoardandFinancialAccountingStandardsBoardinMay2014;(增加forrevenuerecog¬nition)
(2)SS7R24fdescribethefinancialreportingtreatmentandanalysisofnon-
recurringitems(includingdiscontinuedoperations,extraordinaryitems,unusualorinfrequentitems)andchangesinaccountingpolicies;修改为fdescribethefinancialreportingtreatmentandanalysisofnon-recurringitems(includingdiscontinuedoperations,unusualorinfrequentitems)andchangesinaccountingpolicies;(删除extraordinaryitems).