
-
CFA二级
包含CFA二级传统在线课程、通关课程及试题相关提问答疑;
专场人数:2462提问数量:55674
老师,能否详细讲讲两种方法equity method和acquisition method下,美国准则和IFRS下,商誉的减值是怎么做的,必须减值还是可减可不减值,以及是单独测试减值还是不单独?有点乱这块,不明白
想问老师reading13课后第27题,书上答案是A。但是equity在consolidation方法下,partial goodwill和full goodwill得出的equity并不一样呀。
精品问答
- Q3:解析里面Team Purple’s conclusion (the externalities associated with human capital is the most important determinant in predicting the occurence of convergence) implies that the production function is a straight line, and is compatible with non-convergence.这段话中 externalities associated with human capital具体是什么?怎么得到the production function is a straight line这个结论呢?
- 这题为什么是选C?
- 老师,第二题可以在解释一下原理吗?
- CDS的long和short是不是反过来的?就是long CDS代表看涨目标公司credit,所以是卖出一份CDS合约?
- 为啥accrued interest over contract life是0?
- 老師您好,Q1關於future price不太理解
- Growth due to capital deepening 是αΔK/K还是ΔK/K
- 请老师讲解一下这个题目












