2014 CFA一级考纲对比

一、新增部分：

1、SS3 R11新增内容b. distinguish between one-tailed and two-tailed tests of hypotheses;
2、SS4 R13新增内容e. describe the concept of equilibrium (partial and general), and mechanisms by which markets achieve equilibrium;
3、SS8 R28新增内容f. explain the requirements for segment reporting, and calculate and interpret segment ratios;
4、SS10 R34新增内容a. describe reasons for investors to assess the quality of cash flow statements;
5、SS12 R42新增内容c. describe defined contribution and defined benefit pension plans;
6、SS15中的新增R52、R53、R54。SS15变动最大，本章内容全部更改。
7、SS16变动较大，更改了大标题，新增R55全部内容。

二、删除内容：

1、SS5 R18删除内容j. identify the past, current, or expected future business cycle phase of an econ¬omy based on economic indicators.
2、SS9 R32删除内容j. describe defined contribution and defined benefit pension plans;
3、SS11 R36删除内容f. describe and account for the relative popularity of the various capital budgeting methods and explain the relation between NPV and company value and stock price;
4、SS15中删除R52、R53、R54、R55。SS15变动较大
5、SS16中删除2013年的R56、R57、R58。SS16变动较大