CFA Level 14 CFA Level 1 - Reading 16. Financial Reporting Standards STUDY SESSION 5 - Financial Statements Analsysis Reading 16 – Financial Reporting Standards 16.1. Standards Overview Financial Report * The objective is to provide the firm’s information to current and potential investors and creditors according to the IASB Conceptual Framework for Financial Reporting. * Ensure the transactions are reported by firms similarly. Standard-Setting Body * Professiona.. 2022. 1. 16. CFA Level 1 - Reading 3. Probability Concepts STUDY SESSION 1 - QUANTITATIVE METHODS READING 3 - Probability Concepts 3.1. Conditional and Joint Probabilities Terms (Random variable) - Uncertain quantity or number. (Outcome) - Observed value of a random variable. (Event) - Single outcome or a set of outcomes. (Mutually exclusive events) – Events that cannot happen at the same time. (Exhaustive events) – Events that include all possible outc.. 2022. 1. 8. CFA Level 1 - Reading 2. Organizing, Visualizing, and Describing Data STUDY SESSION 1 - QUANTITATIVE METHODS READING 2 - Organizing, Visualizing, and Describing Data 2.1. Organizing Data Numerical Data Numerical, or quantitative data are values that can be counted or measured. * Numerical data may be discrete or continuous. * Discrete data are countable, such as the months, days, or hours in a year. * Continuous data can take any fractional value. * Mathematical o.. 2021. 12. 28. CFA Level 1 - Quantitative Methods (The Time Value of Money) STUDY SESSION 1 - QUANTITATIVE METHODS READING 1 - The Time Value of Money Module 1.1: EAY(Effective Annual Yield) and Compounding Frequency 할인율(Discounting) - 미래 현금 흐름의 현재 가치 산출. 균형 이자율(Equilibrium Interest Rates) - 투자에 대한 요구수익률. 이자율이란 다른 말로 할인율(discount rate) 또는 기회 비용(Opportunity)이라고 칭함. 실질 무위험 수익률(real risk-free rate) – 물가상승에 대한 기대치를 포함하지 않는 단일 기간 대출에 대한 이자율. 실질 이자율(Real rate of return) - 물가 .. 2021. 12. 12. 이전 1 다음
