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<P>从业指导 CFA必读,再给大家点好东西! 47261.rar (122.52 KB) 本附件包括：

• ccb.v2005.n7.pdf

2006-4-6 09:08:00 上传

从业指导 CFA必读

<br> 47262.rar (532.94 KB) 本附件包括：

• ccb.v2005.n4.pdf

2006-4-6 09:10:00 上传

从业指导 CFA必读

<br> 47264.rar (238.31 KB) 本附件包括：

• ccb.v2005.n6.pdf

2006-4-6 09:11:00 上传

从业指导 CFA必读

<br></P>
<P>相信大家一定会喜欢的!有用就回复噢!</P>
<P><br>[em02][em02][/UseMoney]</P>
<P>本来不想收费的,可是看了好几个人怎么不留言呢!</P>
<P>难道不好吗?</P>

[此贴子已经被作者于2006-4-13 16:35:00编辑过]

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关键词：CFA usemoney money semo SEM

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downloaded and have not seen it, any way, good job!

内容是CFA官方指导准则,每个从业人员都要看的!

Haller, Gilbert - The Haller Theory of Stock Market Trends

The Corporate Governance of Listed Companies:A Manual for Investors

A Comprehensive Business Reporting Model
Financial Reporting for Investors
24 October 2005

相信你会喜欢!

Table of Contents
Chapter 1: Why Does Financial Reporting Matter to Investors and
Investment Professionals?
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Chapter 2: A Conceptual Framework for the Comprehensive Business
Reporting Model
A. Objective of Financial Reporting and Disclosure . . . . . . . . . . 10
B. Concepts . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . 10
C. Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
D. Specific Implications of the Conceptual Framework . . . . . . . 20
Chapter 3: The Comprehensive Business Reporting Model—
Our Proposals for Revision
A. The Comprehensive Business Reporting Model . . . .. . . . . . . 23
B. Classification: Operating, Financing, Investing. .. . . . . . . . . 24
C. Balance Sheet. . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
D. Cash Flow Statement . . . . . . . . . . . . . . . . . . . . . . . . . . 27
E. Statement of Changes in Net Assets Available to
Common Shareowners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
F. Reconciliation of Balance Sheet, Cash Flows, and
Other Changes in Net Assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Chapter 4: Financial Statements and Disclosures
A. What Is Disclosure?. . . . . . . . . . . . . . . .. . . . . . . . . . . . 46
B. Disclosure Objectives . . . . . . . . . . . . . . . . . . . . . . . 47
C. Criteria for the Development of Effective and
Useful Disclosures . . . . . . . . . . . . . . . . . . . . . . . . . 48
D. Other Disclosure Issues . . . . . . . . . . . . . . . . . . . . . . . 60

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