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GAAP & IFRS 兩者之間的比較

    Below is some important information about GAAP vs. IFRS, which applies for all questions in the December exam, and most likely going forward.  The CFA Institute writes their questions all year long, but institutes them for the annual exam.以下重要訊息是關於GAAP & IFRS 兩者之間的比較,此訊息關連著CFA 12 月份的考試及未來的考試資訊。CFA Institute 已經花了一整年的時間寫出這些問題,可是只來得及用在下半年的考試之中。
    In the May 2009 newsletter to Level I candidates by the CFA Institute, Dr. Robinson states the following:今年2009 年 5 月份由 CFA Institute 所發表出給CFA Lv.1 考生的訊息,由羅賓森博士發表內容如下:
“….some of the concepts in the study sessions may be superseded by updated rulings and/or pronouncements issued after a reading was published. You are expected to be familiar with the overall analytical framework contained in the assigned readings, but you are not responsible for changes that occur after the material was written. For questions relating to financial reporting and analysis, you should assume International Financial Reporting Standards (IFRS) apply unless otherwise noted.”

考試的主要內容會隨著更新規定(並/或)與在公告條款發佈之後。考生必須熟悉整個被告知所需要讀書的邏輯架構,不過新的公告發佈後,您不需要知道任何更新內容。任何關於財務報表&分析問題都依照 (International Financial Reporting Standards (IFRS)) 所公告為主,除非有另外外加宣告。