there should be full, accurate, and timely disclosure of financial results, risk, and other information which is material to investors' decisions; accounting standards used by issuers to prepare financial statements should be of a high and internationally acceptable quality. 根据国际证券委员会的原则,...
答案解析:这道题是有小陷阱的,annual report是年度财务报告,是可以提交给SEC,也可以选择不提交的,但是代理投票的说明和form 10-K则是SEC强制要求的。 LOS d Describe the International Accounting Standards Board's conceptual framework, including the objective and qualitative characteristics of financial statements...
Forms of dividends: 1) Cash dividends (regular, special and liquidating dividends); 2) Stock dividends: a) Q, P, EPS are changed proportionally (P/E, 总权益,总收入不变); b) Accounting: transfer retained earnings to paid in capital; 3) Stock split: a) Q, P, EPS 效应与 stock ...
If a candidate is working full-time they may not have spare time to waste on the topics or skills they have already mastered. Using a mock CFA exam is a great way to do a last-minute check on how far along they are in mastering the curriculum and skills needed to pass the exam. Mo...
human capital 技能资本 20、 Y=a*f(L,K) aggregate economic output=total factor productivity*f(sizeof labor force,amount of capital avaiable) P141 21、 Growth in potiential GDP=growth in technology +W L(growth in labor)+Wc(growth in capitail) 22、 充分就业 full employment 是指不存在周期...
The CFA Program comprises a series of three exams, rigorously testing knowledge in investment tools,assetvaluation, portfolio management, and wealth planning. This program is often pursued by professionals with backgrounds in finance, accounting, economics, or business. After completing the program and ...
Perform day-to-day office management and administration duties in Shanghai office which encompasses IT, expenses management, Finance and Accounting, office supplies, Tax, purchasing, record Management , and related procedures; Manage relationship with all external vendors and service providers related to...
C.mental accounting. 正确答案:B 答案解析:Behavioral biases in which investors tend to avoid realizing losses but, rather, seek to realize gains isthe disposition effect.Section 5.3 9、An analyst does research about price multiples and gathers the followinginformation about three companies in the ...
This position will be based in CFA Institute Shanghai office and will report to Senior Manager, Partnership and Client Solutions, China. ESSENTIAL FUNCTIONS 1. Business Development Help to maintain key relationship with key stakeholders while support to establish new partnerships; Provide full support...
a minimum of 2 years professional full-time work experience in the area of financial risk management or another related field; maintain membership.To become a CAIA charterholder: Pass both levels of CAIA exams; Hold a bacherlor’s degree, or the equivalent, and have at least 1 year prof...