老师能不能再归类一下，IFRS 和GAAP关于classifying cash flow最大的不同啊？常考的有哪几个？除了trading securities, changes in notes payable, 还有其他的吗？

加速折旧为什么增加固定成本

请问为什么CFO里面的indirectmethod要 -G/＋L （not relating to operating activity)但是CFI里面就变成了＋G/-L呢

请问什么是wrap fee/separately managed account (SMA) portfolios?

请问什么是open-end or evergreen fund? 什么是mezzanine financing? ("Private Equity. Private equity investments must be valued according to the GIPS Private Equity Valuation Principles, which are contained in Appendix D, unless the investment is an open-end or evergreen fund (which must follow regular GIPS). Private equity investments include all investment in companies that are not publicly traded, regardless of their stage of business development. This would include venture capital investments, ownership of a previously public company that has been purchased (taken private), and mezzanine financing, as well as limited partnership shares in such investments and fund-of-funds investments.")

关于这条，请问notes里面“Firms may present periods of noncompliant performance immediately prior to the compliant performance history as long as no noncompliant performance is presented for any periods after January 1, 2000.”是什么意思？怎么翻译和解释？

请问notes里面关于claim of compliance的这两条怎么理解？ There are to be no statements referring to calculation methodologies used in a composite presentation as being “in accordance with GIPS” or the like. Similarly, there should be no such statements referring to the performance of an individual, existing client as being “calculated in accordance with GIPS” or the like, unless a compliant firm is reporting results directly to the client.

关于这条，Notes里面一个说要包含全部的composite一个说至少五年。是不是有冲突啊？请看截图 另外，“After presenting five years of compliant data, the firm must add annual performance each year going forward up to a minimum of 10 years.”怎么翻译？

在评价基金经理业绩时，题目中提到TWRR、MWRR，这2个什么意思？

Notes关于这条“Members and candidates are not precluded from expressing their opinions regarding the exam program or CFA Institute but must not reveal confidential information about the CFA Program.”什么程度的opinion是可以被express的？