第一题有问题啊，Karena Li is the head of finance of Hera S.p.A., a multinational high fashion group based in Milan, Italy. Hera owns subsidiaries around the world. Its functional and presentation currency is the euro and it reports under IFRS. On 1 January of the most recent year, Hera established a wholly owned subsidiary, Giselle Co. (Giselle), in the US. Giselle has fixed assets of USD 10 million when established. Giselle's presentation currency is the US dollar. It reports under US GAAP, and is accounted on Hera's consolidated financial statements using the temporal method.说明母公司是euro，然后local是USA，题目又说presentation currency is the USD，所以不应该用current rate method吗？为啥题目说用temporal method?

根据本页PPT的讲解，我的提问是：书P162-Example 1-第1问，要求比较ROE大小，为什么要强调interest cost of debt (interest rate on debt)与ROA的大小？ROA, interest rate, ROE三者的关系是？

第三题视频和答案不一致啊，给的标答里第二项前面带了负号，视频里第二项没有带负号，是不是视频里搞错了

老师这题可以在在讲一下吗 什么是levered cost 和 unlevered 实际是怎么操作的

老师 disability insurance 的计算是不是和human life value有点像呀？

请问needs analysis里面如果不做强调 income也是用 BGN的模式算吗

老师 关于GIPS

老师 假设一个分析师提前听到了别的公司down grade stock的消息 给自己客户买了股票 这算违反MNI吗 不知道别的公司的recommendation算不算MNI

如果BR的计算没考虑协方差，那公式中分母里的ρ代表什么？

老师,哪些 standards 是涉及到披露的,会间接影响到利益冲突的披露的点.能否罗列下