2023年變化主要為章節(jié)不再以Reading排序；且新增一個章節(jié)Financial Statement Modeling知識，在備考2023年CFA財報科目的時候要注意，其他的章節(jié)是沒有變化的，那在2023年CFA二級財報中的這一章節(jié)增加了哪些知識？
Learning Module ：Financial Statement Modeling
compare top-down, bottom-up, and hybrid approaches for developing inputs to equity valuation models
compare “growth relative to GDP growth” and “market growth and market share” approaches to forecasting revenue
evaluate whether economies of scale are present in an industry by analyzing operating margins and sales levels
demonstrate methods to forecast cost of goods sold and operating expenses
demonstrate methods to forecast non-operating items, financing costs, and income taxes
describe approaches to balance sheet modeling
demonstrate the development of a sales-based pro forma company model
explain how behavioral factors affect analyst forecasts and recommend remedial actions for analyst biases
explain how competitive factors affect prices and costs
evaluate the competitive position of a company based on a Porter’s five forces analysis
explain how to forecast industry and company sales and costs when they are
subject to price inflation or deflation
evaluate the effects of technological developments on demand, selling prices, costs, and margins
explain considerations in the choice of an explicit forecast horizon
explain an analyst’s choices in developing projections beyond the short-term forecast horizon
