考生:江苏考生问2015年CFA二级考试的考纲变化?
 
  老师:二级主要变动部分为道德,财务报表、企业理财、固定收益和其他类投资部分,具体如下:
  1. 道德部分完全删除了2014考纲中的R. 3 CFA INSTITUTE SOFT DOLLAR STANDARDS 和 R. 10 PRUDENCE IN PERSPECTIVE章节。参考书道德手册从第十版更新为第十一版 。
  2. 财务报表分析部分删除了2014年考纲中的R. 22 THE LESSONS WE LEARN。同时,参考书目也有发生变化,SS 6 R 19. MULTINATIONAL OPERATIONS, 2014年参考书为International Financial statement Analysis, by Thomas R. Robinson, CFA, Jan Hendrik van Greuning, CFA, Elaine Henry, CFA, AND Michael A. Broihahn, CFA; 2015年新版本改为by Timothy S. Doupnik, PHD, and Elaine Henry, CFA。SS 7 R20 EVALUATING QUALITY OF FINANCIAL REPORTS,2014参考书为International Financial Statement Analysis, by Thomas R. Robinson, CFA, Jan Hendrik van Greuning, CFA, Elaine Henry, CFA, AND Michael A. Broihahn, CFA,2015年新版本改为by Jack T. Ciesielski, Jr., CFA, Elaine Henry, CFA, and Thomas I. Selling。
  3. 企业理财部分增加1个章节R. 25 CORPORATE PERFORMANCE, GOVERNANCE, AND BUSINESS ETHICS,现有6个章节。
  4. 其他类投资部分完全删除了2014年考纲中的R. 43 INVESTING IN HEDGE FUNDS:A SURVEY.
  5. 固定收益部分变化*5新考纲中删除3个章节增加2个章节(且把R. 45 CREDIT ANALYSIS MODELS由 SS14 放入到SS15),现共有5个章节。
  (1)新增部分为:R. 43 THE ARBITRAGE-FREE VALUATION FRAMEWORK 和R. 46 INTRODUCTION TO ASSET-BACKED SECURITIES。
  (2)删除部分为:原考纲中的R. 48 MORTGAGE-BACKED SECTOR OF THE BOND MARKET ,R. 49 ASSET-BACKED SECTOR OF THE BOND MARKET和R. 50 VALUING MORTGAGE-BACKED AND ASSET-BACKED SECURITIES。
  (3)固定收益现有的5个章节是:R42 The Term Structure and Interest Rate Dynamics,R43 The Arbitrage-Free Valuation Framework,R44 Valuation and Analysis: Bonds with Embedded Options,R45 Credit Analysis Models,R46 Introduction to Asset-Backed Securities。
  (4)固定收益的参考书目也发生了变化,SS14 R42. THE TERM STRUCTURE AND INTEREST RATE DYNAMICS,2014年参考书为Fixed Income Analysis for the Chartered Financial Analyst Program, Second Edition, by Frank J. Fabozzi, CFA,2015年新版本改为by Thomas S.Y. Ho, Sang Bin Lee, and Stephen E. Wilcox, CFA。SS14 R44. VALUATION AND ANALYSIS: BONDS WITH EMBEDDED OPTIONS,2014参考书为Fixed Income Analysis for the Chartered Financial Analyst Program, Second Edition, by Frank J. Fabozzi, CFA, 2015年新版改为by Leslie Abreo, Ioannis Georgiou, CFA, and Andrew Kalotay.
  6. 增加部分
  (1)企业理财:R. 25 CORPORATE PERFORMANCE, GOVERNANCE, AND BUSINESS  ETHICS
  (2)固定收益:R. 43 THE ARBITRAGE-FREE VALUATION FRAMEWORK;R. 46 INTRODUCTION TO ASSET-BACKED SECURITIES
 
  名言:谁有历经千辛万苦的意志,谁就能达到任何目的。——米南德