Cfa Level 1

  • Level 3 Unit 1 P1

    In this assignment I will use Ealing application form for school support as an example. The application form is the first document the candidate competes. In this application form they are asking the candidate to write their personal detail section 1. They are asking following things: Surname, First name, Address, Telephone, Mobile number, Email and National insurance Number. They ask you for this information to contact you if you will get selected for this job. Furthermore they will ask you for

    Words: 1397 - Pages: 6

  • Cfa Manual

    2003 CFA® Level II Examination Morning Session – Essay Candidate Number: FOR AIMR USE ONLY FOR AIMR USE ONLY _____ _____ _____ _____ _____ _____ THIS BOOK IS THE PROPERTY OF: Association for Investment Management and Research® 560 Ray C. Hunt Drive Charlottesville VA 22903-0668 USA Tel: 434-951-5499 © 2003 Association for Investment Management and Research. All rights reserved. The following list contains the command words used on the Morning Session of the 2003 Level II examination

    Words: 7268 - Pages: 30

  • Commercial Feasibility Analysis - Cfa

    COMMERCIAL FEASIBILITY ANALYSIS - CFA (to be attached to field 13 in the ITI Web Template of a Type C proposal when the funding by ESA exceeds 250 K€). The detailed CFA is intended to analyse the strategic context and commercial potential of the proposed activity and to demonstrate that the bidder’s initiative is conceived to lead to a commercial exploitation. The length of the detailed CFA to be provided with the outline proposal should be between 2 – 4 pages. The detailed Commercial

    Words: 334 - Pages: 2

  • Btec Business Level 3 Unit 1 P1

    Name: Arsalan Anwar Business level 3 Unit 1: P1 Introduction: In this assignment I will be selecting two contrasting business which are going to be Tesco and Oxfam. I will be writing a written report describing their purposes and ownership, to do this I’ll talk about what goods and services they offer and to whom they offer these to. Finally I’ll talk about where they operate and which industrial sector of the economy they operate in.

    Words: 1175 - Pages: 5

  • Cfa Level 1

    人生何其短暂,用两个月的生命去通过一项考试那绝对是种十足的浪费,但既然你已 经被骗入了 CFA 这个沼泽中,既然你已经做好了人财两空的准备,既然你已经@#¥%&, 那么请不要在查分时刻默默地留下那屈辱的眼泪。 低盛总裁王小三: “看过 3.5 的《CFA 一级那些事》 ,那绝对是屋漏偏逢不下雨,船迟只 觉背来风。 ” 摩根.华伦天奴全球高级副总裁迈克尔.贝 克 汉 姆 : “闹事呢?这不是砸 CFA 场子么?” 考试有风险,复习需谨慎 ——张三点五丰 一、本文适用范围: 1、 全文适用于准备 CFA1 的在校学生不限专业。 2、 全文适用于准备 CFA1 有 3 个月以上准备时间的在职人员。 3、 部分适用于准备 CFA1 不符合以上两条的考生 4、 CFA2、3 级考生请绕道。 二、作者背景 1. 学历:低于北京 TP 二校的理工科本科 2. 复习时间:2 个月左右的脱产复习 3. 复习方式:在南京某知名高校内与两名 candidate 一起复习 4. 复习遍数:大概 notes2.5 遍。习题 3 遍 5. 考试成绩:除 alternative investment B,其余 A 6. 考试用时:上午 1 小时 20 分钟,下午

    Words: 1147 - Pages: 5

  • Cfa Exam Level 1 Mind Map CRITICAL CONCEPTS FOR THE 2014 CFA® Approximation formula for nominal required rate: ExAM Exprctrd return, variance of2-S1ock portfolio: THICAL AND PROFESSIONAL ANDARDS Professionalism Knowledge of the Law, Independence and Objectiviry Misrepresentation. Misconduct. Inregrity of Capiml Markers Material Nonpublic Information. Market Manipulation. Duties to Clients Loyalty. Prudence. and Care. Fair Dealing. Suitability, Performance Presentation. Preservation of Confidenrialiry

    Words: 2940 - Pages: 12

  • Cfa Exam

    2008 CFA Level 1 - Mock Exam 1 (AM)模考试题 Q1-5 Question 1 Accepting an incentive offered by a client to a portfolio manager, such as a free vacation or a cash bonus, to reward good performance in a future period is: A) a violation of the Standards. B) not a violation of the Standards as long as client confidentiality is maintained. C) a violation of the Standards unless the manager gets written consent from her employer. D) not a violation of the Standards as long as the manager

    Words: 9440 - Pages: 38

  • Btec Business Level 3 Unit 1 P6

    they need to target now. Recession occurs when people involved in business become more cautious and customers cut back on spending and start to save more. With recession it may be a period on time in which the economic growth may slow down, and the level of output may actually decrease rather than increase or rise. This therefore means that unemployment will increase and if this happens, then it will be bad for businesses from the fact that they may lose confidence and it also may have to reduce on

    Words: 1171 - Pages: 5

  • Btec Level 7 Unit 1

    that managers’ skills reflect this commitment to professional development then it is imperative that we, as managers, set personal and professional targets to ensure that our skills accurately reflect organisational goals and direction. Section 1: Demonstrate how you would assess personal and professional skills required to achieve strategic goals There exists a plethora of models to evaluate personal and professional skills but if we are to construct the most accurate and objective overview

    Words: 3079 - Pages: 13

  • Level 3 Criminology - Assignment 1

    Task 1 – How would you define criminology? (418 words) Criminology lives as discipline that many people relate to differently, depending on their academic interests, background and exposure to the topic. For me personally it is useful to acknowledge this in order to develop a deeper understanding of the subject and my charity’s work. Therefore, I believe that the overarching definition of criminology would need to fulfill all the criteria of what we would require an effective theory to embrace,

    Words: 605 - Pages: 3

  • Timeprep-Guide-for-the-Cfa-Exam

    sflno te ueu if Tp fr a dd ts iso cn iae Atr od f wr e 1 4 1 0 2 2 5 5 6 6 7 1 8 9 9 7 Guide for the CFA exam by TimePrep PREFACE Welcome to the world of the CFA program! Since you're reading this, it is likely that you are a CFA candidate, or you are considering becoming one. Either way, we hope that you will find this book helpful. The general idea behind this book is to offer CFA candidates useful advice, written by other CFA candidates and charter holders. There are several segments

    Words: 17281 - Pages: 70

  • Level 7 Strategic Management Unit 1

    ASSIGNMENT COVER SHEET Name: Nadine Williams Hadfield Address: 28 Parkland, Stella, Blaydon on Tyne, Tyne and Wear Post code / Zip: Ne21 4LJ Telephone No: 07875217096 Email Address: Date: 7/7/13 Course Name: Level 7 Diploma in Strategic leadership and management Tutor Name: Maxine Shaverin Assignment Name: Professional Development for strategic managers DRAFT Introduction It is now commonly accepted that a firm and holistic commitment to the continued

    Words: 2348 - Pages: 10

  • Cfa-Practice

    Sample Level I Multiple Choice Questions 1. Sammy Sneadle, CFA, is the founder and portfolio manager of the Everglades Fund. In its first year the fund generated a return of 30 percent. Building on the fund’s performance, Sneadle created new marketing materials that showed the fund’s gross 1year return as well as the 3 and 5-year returns which he calculated by using back-tested performance information. As the marketing material is used only for presentations to institutional clients, Sneadle does

    Words: 4875 - Pages: 20

  • Cfa Level 2 Notebook1

    BooK 1 ETHICAL AND PROFESSIONAL STANDARD S, QuANTITATIVE METHODS, AND EcoNOMics - Readings and Learning Outcome Statements .......................................................... 6 Study Session 1 - Ethical and Professional Standards ............................................ 13 Study Session 2 - Ethical and Professional Standards: Application Self-Test - Ethical and Professional Standards ....................... 110 128 138 256 262 339 344 349 358 ..........

    Words: 90434 - Pages: 362

  • Btec Level 2 Unit 1

    Extended Diploma in Business (QCF) COHORT: 2014 - 2016 UNIT: 1 – The Business Environment (10 Credits) ASSIGNMENT 1 – Two Businesses on our Doorstep Learner Outcomes: 1. Know the range of different businesses and their ownership 2. Understand how businesses are organised to achieve their purposes Scenario: You work as a junior journalist for the local newspaper which is planning to run a feature article on local businesses Task: 1. Learners must describe (P1) the type of business, purpose and

    Words: 964 - Pages: 4

  • Business Btec Level 3 Unit 1 M2

    help the hotel to buy more equipment and develop more research development. Therefore, the hotel will require for more goods, for example, on their restaurants due to the fact there will be an increase on the customers. During economic growth the level of unemployment will go down due to the fact more people will be employed because there will be more jobs available. Conclusion From this assignment I have learnt how recession and growth economic impact on my chosen organisation. Growth will

    Words: 770 - Pages: 4

  • Cfa- Test 2010

    CFA Level I June 2010 - Mock Exam Questions 1. Which of the following least likely violates Standard VII (B): Reference to CFA Institute, the CFA Designation and the CFA Program? A. Joe Smith, C.F.A. B. Joe Smith, CFA C. Joe Smith, Chartered Financial Analyst Answer: C   According to Standard VII (B), an analyst must not exaggerate the meaning or implications of membership of CFA Institute, holding the CFA designation, or candidacy in the CFA Program. A member cannot use a bold or larger font

    Words: 1746 - Pages: 7

  • P6 Unit 1 Btec Business Level 3

    Factor (Political, Technological, Social) Name of organisation 1 impact on business activities and stakeholders. Name of organisation 2 impact on business activities and stakeholders. Consumer protection (Social) Consumer protection is a group of laws and organizations designed to ensure the rights of consumers as well as fair trade, competition and accurate information in the marketplace. This also can be a political factor as it makes the information of the business correct to make sure the business

    Words: 4275 - Pages: 18

  • P1 Busniess Unit 1 Btec Level 3

    buy any one and they will training and supply’s, although you got to pay for stuff. Advantages: 1) Many stakeholders can put their money into it 2) You can use the same brand name. You benefit from any promotion by the owner of the franchise. 3) The franchisor gives you support usually including help setting up the business 4) The government interacts with the business Disvantages: 1) Costs may be higher than you expect. As well as buying the franchise. 2) The franchisor might go out

    Words: 522 - Pages: 3

  • Btec Business Level 3 Unite 1 the Business Environment P 1

    teaching every term The objectives of the business: • Give chances to every students to reach their goals by the end of this term • Provide everything students may need during their academic year in 2015 • Enhance the courses pass rate in LSC by 1% in the end of 2015 The sector of the economy the business operates in - It is in the tertiary sector because it provides services to students such as library services. The ownership of the business - LSC is a public organisaton in a public sector

    Words: 503 - Pages: 3

  • Btec Business Level 2 Unit 1 P5

    Changing the importance of the three sectors 1. What are the 3 sectors of business activity? There are three sectors and they are: • The Primary Sector- this is the sector where raw materials are collected for example, farming, fishing and mining. • The Secondary Sector- In this sector the raw materials are manufactured and turned into a selling product, for example making a plastic bottle from oil. • The Tertiary Sector- this is the retail sector where the manufactured products are sold but

    Words: 715 - Pages: 3

  • Free Cfa Mind Maps Level1

    All CFA Institute members and candidates are required to comply with the Code and Standards Basic structure for enforcing the Code and Standards The CFA Institute Bylaws primary principles Based on two Fair process to member and candidate Confidentiality of proceedings Rules of Procedure Maintains oversight and responsibility The CFA Institute Board of Governors Through the Disciplinary Review Committee (DRC) Is responsible for the enforcement of the Code and Standards Conducts professional

    Words: 5900 - Pages: 24

  • Work for Level 3 Yr 1

    Industry Average | Gross Profit Margin | Profitability | 43% | 62.25% | 54% | Net Profit Margin | Profitability | 30% | 20% | 25% | ROCE | Profitability | 58% | 30% | 36% | Current Ratio | Liquidity | 2.5:1 | 2.8:1 | 2.5:1 | Acid Test | Liquidity | 1.58:1 | 1.2:1 | 2:1 | Stock Turnover Period | Efficiency | 89 days | 55 days | 50 days | Debtor’s Payment Period | Efficiency | 39 days | 60 days | 50 days | Creditor’s Payment Period | Efficiency | 82 days | 80 days | 70 days

    Words: 1902 - Pages: 8

  • Ilm Level 5 1

    Institute of Leadership and Management Level 5 Assignment 1 Becoming an Effective Leader Institute of Leadership and Management Level 5 Assignment 1 Becoming an Effective Leader AC 1.1 – Evaluate your own ability to use a range of leadership styles, in different situations and with different types of people, to fulfil the leadership role. Having reflected on my own leadership style, I have thought about the way in which as a leader, I have historically led a team. Over

    Words: 3542 - Pages: 15

  • Health and Social Care Level 3 Unit 1

    be able to understand you. Another weakness of speech is when using slang or jargon it can create confusion for the people listening. First language is the language you are brought up to speak. No matter who you are everybody is brought up to speak 1 first language. In Britain most people’s first language is English as it is the mostly spoken in the UK. You can learn a second language as you get older but you won’t be able to express your emotions as well as you can with the first language you have

    Words: 4794 - Pages: 20

  • Cfa Note

    写这个东西,赠与友人,可以算一个 200 小时一级攻略吧,如果你说你没有 200 小时,请不要 follow 本攻略,定有他方神明可以医治,什么 7 天跳龙门,15 天攻克 cfa 之类。。 写得这个东西也不是知识点完全总结,自认也没有能力写个知识点完全总结,更多的是把学习方 法写下来,帮助友人节省时间,少肥高效建设社会主义。 增加一点 qualification,让您有信心多读两句,证明以下内容不是 100% bullshit, 本人数学小 master,金融从业两年,主要接触 portfolio management,market risk,derivative 一类的 bullshit, 对 fsa,corporate finance,ethics,fixed income, economics 所知甚少,cfa 零散准备 300+小时, 一级刚刚通过 10A0B0C Ethics: Step 1: 背 把我写的东西死记硬背下来(1 个小时吧) 先把所有 ethics standard 的点背上来吧,七大条,专职投资客成员冲突(professionalism, duty to employer

    Words: 871 - Pages: 4

  • Level 7 Unit 1

    Unit 1: Strategic Management and Leadership Muhammad Salman Saleem 2015   CONTENTS Acknowledgement: 1 Research Methodology: 3 Task number 01 5 1.1 5 Link between strategic management and leadership is following: 5 1.2 6 Management and leadership styles impact on the strategic management: 6 For instance there are different leadership styles useful in different situations which are following; 6 1.3 7 Evaluation of leadership styles used in different situations: 7 Task number 02 8

    Words: 4025 - Pages: 17

  • Cfa Level 1 Study Guide

    be able to demonstrate a thorough knowledge of the CFA Institute Code of Ethics and Standards of Professional Conduct, familiarity with the Global Investment Performance Standards, and familiarity with corporate governance issues and risks affecting companies. Study Session 1 Ethical and Professional Standards Reading Assignments 1.* “Code of Ethics and Standards of Professional Conduct” Standards of Practice Handbook, 9th edition (CFA Institute, 2005) * 2. “Guidance” for Standards I

    Words: 16671 - Pages: 67

  • Level 1 Award in Health and Safety

    Pearson BTEC Level 1 Award in Health and Safety in a Construction Environment (QCF) – Workbook Pearson BTEC Level 1 Award in Health and Safety in a Construction Environment (QCF) Level 1: 4 Credits Learner name: | | Learner registration number: | | Centre name/number: | | Assessor/tutor name: | | Your job role (if applicable): | | Main Organization:(This will either be the organization the Learner is employed by or, if the Learner is not currently employed within the construction

    Words: 4807 - Pages: 20

  • Business Extended Diploma Level 3 Year 1

    on a poster about a post of employment, in this case, Asda created a poster, this is a great of attracting candidates and helps define the duties the new staff member will be responsible for, previous experience and skills they will need and what level of authority they will hold. By providing job advertisement on posters, reduces the time companies spend interviewing unsuitable candidates by making sure their precise when explaining the job requirements. For example in the job advert, they are looking

    Words: 1804 - Pages: 8

  • Unit 21 Creating Business Document Level 1

    dsr/ CREDIT NOTE To: P&A Maintenance Date: 30/09/13 33 Brixton Hill Road INVOICE: 0881 Brixton CREDIT N: 1188 SW12BL QTY | Description of items | Unit price | 1 | Bottle of wine | £ 45 | 2 | Tuna sandwich | £4.5x2 | 1 | Salad tray | £5 | Subtotal | £ 59 | VAT 20% | £ 12 | Total | £ 71 | REASON FOR RETURN Unfortunately these products are beyond the due date. DANIA’S RESTAURANT 88 Brixton Road Brixton SW22BL TEL: 00442020304050

    Words: 446 - Pages: 2

  • Laptop Level-1

    An ISO 9001:2008 Certified Company LAPTOP Level-1 SERVICE TRAINING - COURSE SYLLABUS Day1 INTRODUCTION 1. What is laptop? 2. History of laptop 3. How work laptop? 4. Advantages of laptop instead of desktop 1. CARD LEVEL SERVICE [Hard Ware] 2. CHIP LEVEL SERVICE [Motherboard] 5. Difference between laptop and desktop LAPTOP MANUFACTURING COMPANIES-Acer /Apple /Compaq /Dell -etc. 6. How to buy a laptop? 7. Operating System review &laptop uses & laptop booting process 8. Guide to purchase of second

    Words: 2886 - Pages: 12

  • D1 Unit 1 Level 3

    and objectives of gaining customer loyalty and also gaining more customers. This is good for the short term as it will gain more customers and especially in the long term it will help to gain customers and money. 1) 2) 3) 4) http://www

    Words: 1475 - Pages: 6

  • Business Btec Level 3 Unit 1 - P1

    Unit 1 - P1 Table 1 Types Of Ownership: | Definition: | Example: | Sole Traders | A sole trader business is owned and controlled by one person and the most common type of business. | Window CleaningPlumbing Electrical Work | Partnerships | A partnership is usually formed by signing a Deed of Partnership (which sets out how profits will be shared and the different responsibilities and payments to partners) with the paperwork being supervised by a solicitor. | Medical PracticeDental PracticeAccountantsSolicitors

    Words: 1553 - Pages: 7

  • Cache Childcare Level 3 Unit 1

    children and young people with respect, this means that you would have to listen to the child politely and carefully. In order for the child to feel comfortable and respected you would need to listen to child with eye contact and go down to the child’s level. • Equality and Diversity- Every child is unique and have different needs that needs to be met, treating child the same and to make sure every child has equal opportunities. • Confidently- By no order should you name or talk about the child outside

    Words: 4141 - Pages: 17

  • Level 3 Business Unit 2 Assignment 1

    Task 1 A business keeps various types of financial record to monitor its performance and ensure that taxes are paid. These include cash flow statements, profit and loss accounts and a balance sheet. Profit and Loss Account A trading, profit and loss account shows the business's financial performance over a given time period, e.g. one year. The sales on the profit and loss account are the revenue that the business is receiving from selling products or services which was £187,730. The cost of

    Words: 3798 - Pages: 16

  • Loma Level 1 Essays


    Words: 39952 - Pages: 160

  • Level 3 Health and Social Unit 1 P1

    Unit 1 Developing Effective Communication in Health and Social Care P1. EXPLAIN THE ROLE OF EFFECTIVE COMMUNICATION AND INTERPERSONAL INTERACTION IN A HEALTH AND SOCIAL CARE CONTEXT. Effective communication is when someone is sharing information, thoughts and feelings between people through speaking, writing and body language with the message being easily understood. In a health and social care setting an example is when a nurse in a hospital it speaking to a patient about their diagnosis

    Words: 890 - Pages: 4

  • Btec Level 3 in Business – Unit 1

    iCloud. Apple Inc. is both in the Tertiary Sector and the Secondary Sector. They fulfil the requirements for both levels. They own factories that create the components for their products and they also have stores that exclusively sell their product and those stores also contain support services for their products. Apple was founded by Steve Jobs, Steve Wozniak, and Ronald Wayne on April 1, 1976, to develop and sell personal computers. It was incorporated as Apple Computer, Inc. on January 3, 1977

    Words: 7297 - Pages: 30

  • Btec Buisiness Level 3 Year 1 Unit 1 the Business Enviroment

    Stakeholder involvement is not an ‘all or nothing’ process, and there are several ways in which people can be involved, from being consulted to taking full control of the business. No method is necessarily ‘better’ or ‘worse’ than any other and different levels of involvement will be appropriate for different groups or situations. You can include a wide variety of different methods of involvement in your organizational structure. Internal stakeholders – people inside a company that can be influenced/can

    Words: 2657 - Pages: 11

  • Business Level 3 Year 1 Unit 10

    businesses use one or more of five basic methods: surveys, focus groups, personal interviews, observation, and field trials. The type of data you need and how much money you’re willing to spend will determine which techniques you choose for your business. 1. Surveys. With concise and straightforward questionnaires, you can analyze a sample group that represents your target market. The larger the sample, the more reliable your results will be. • In-person surveys are one-on-one interviews typically conducted

    Words: 951 - Pages: 4

  • Task 1 Health and Social Care Level 3

    Task 1 Communication is an important skill to know. It allows you to express yourself, converse with others, and learning. With different people comes different preferred communication. This can depend on where they are from, if they have any disabilities, their profession, or their age. In Health and Social care, different communication will be used in different settings (care homes, hospitals etc.) One-to-one When talking one-to-one with somebody, it works in a three-stage process. This is

    Words: 1458 - Pages: 6

  • Btec Science Level 3 Unit 1

    protons and neutrons in the nucleus of the atom. The proton, electron and neutron all have different characteristic regarding mass and charge these are as follows: Particle | Relative Mass | Relative Charge | Proton | 1 | +1 | Neutron | 1 | ±0 | Electron | 1/2000 | -1 | Most of the atom is empty space, 99.9% to be exact. The 0.1% that is made up of the electrons in the shells and subshells. A proton and electron has an equal but opposite charge even though the difference in mass. Atoms

    Words: 2263 - Pages: 10

  • Unit 17 Task 1 Business Level 3

    identify what the weaknesses are and then carry out new training methods to solve this and improve on this. The training cycle would be a main procedure that any company would use to identify new training needs. The training cycle is a four step process; 1. Identify training needs and any weaknesses, 2. Design the training to improve on the current training, 3. Deliver the new training and 4. Measure the success of the new training. At the end of every 6 months a performance review or appraisal takes

    Words: 1309 - Pages: 6

  • Cfa Analysis

    CFA 1. i. Mental accounting is best illustrated by Statement #3. Sampson’s requirement that his income needs be met via interest income and stock dividends is an example of mental accounting. Mental accounting holds that investors segregate funds into mental accounts (e.g., dividends and capital gains), maintain a set of separate mental accounts, and do not combine outcomes; a loss in one account is treated separately from a loss in another account. Mental accounting leads to an investor preference

    Words: 1837 - Pages: 8

  • Cfa Mock

    The following 18 questions relate to Ethical and Professional Standards.(27 minutes) 1. An analyst for a foreign branch of HB Investments, which is based in Lagos, has just issued a recommendation on an IPO. Unknown to the analyst, who is a CFA charterholder, members of her team manipulated the valuation model to increase the newly public company's stock price. She and all of the analysts on the team purchased shares of the oversubscribed IPO for their personal accounts and then purchased the remainder

    Words: 8736 - Pages: 35

  • Cfa Mock 2

    Question 1–18 19–32 33–44 45–78 79–84 85–120 Sample Examination Structure Topic Ethical and Professional Standards Quantitative Analysis Economic Analysis Financial Statement Analysis and Corporate Finance Portfolio Management Asset Valuation Total Percent 15 12 10 28 5 30 100 Minutes 27 21 18 51 9 54 180 QUESTIONS 1 THROUGH 18 RELATE TO ETHICAL AND PROFESSIONAL STANDARDS AND ARE ALLOCATED 27 MINUTES. 1. According to the CFA Institute Standards of Practice Handbook, insider trading is

    Words: 8927 - Pages: 36

  • Cfa Mock3

    relate to Ethical and Professional Standards. (27 minutes) 1. York Investment Advisers, which has publicly adopted the CFA Institute. Standards of Professional Conduct, has recently published a new marketing brochure highlighting the accomplishments of its investment professionals. Which of the following statements made in York's marketing brochure is a violation of Standard VII(B) Reference to CFA Institute, the CFA Designation, and the CFA Program? A. Roger Langley, Chartered Financial Analyst, has

    Words: 8479 - Pages: 34

  • Cfa Level 1

    CFA一级知识点总结 Ethics 部分 Objective of codes and standard:永远是为了maintain public trust in 1. Financial market 2. Investment profession 6个code of ethics 1. Code 1—ethics and pertinent d persons a. 2. Code 2---primacy of client’s interest a. Integrity with investment profession b. 客户利益高于自身利益 3. Code 3---reasonable and independent a. 必须注意reasonable care b. 必须exercise independent professional judgment---必须独立判断! 4. Code 4---ethical culture in the profession a. 不但自己要practice, 而且要鼓励别人practice—不仅仅是自己一个人去做,

    Words: 406 - Pages: 2

  • Cfa Level 1

    By Dr. Ken Feng Figure 1: Differences in framework Framework Purpose of framework Objective financial statements Assumption Qualitative characteristics Relevance and reliability are the primary characteristics. the US GAAP IFRS Require management to consider the framework if no explicit standard exists on an issue. Present different objectives for business and non-business financial statement reporting Have one objective for both. of Place more emphasis on the going concern assumption. Relevance

    Words: 971 - Pages: 4