在CFA考试中是要学习CFA财报知识的，我们在日常生活中听说过财务造假，那在CFA备考中财务造假条件三角形和造假迹象是怎么说的呢？毕竟这也是CFA一级财报中要考的知识，今天跟着融跃CFA一起看看这个知识！

一、财务造假条件三角形

（1）Motivations（动机）

Pressure to meet or exceed earnings targets为达到利润目标

Career considerations管理层对自己的职业生涯考虑

Increasing their compensation管理层希望提升薪酬

Improving perceptions of the firm among customers and suppliers希望得到客户和供应商的认可

Meeting the terms of debt covenants达到债券合约中的要求

（2）Opportunities（机会）

Weak internal controls内部控制不健全

Inadequate oversight by the board of directors董事会的监管不到位

Wide ranges of acceptable accounting treatments可供选择的财务处理方法较多

（3）Rationalizations（借口）

二、财务造假迹象

Revenue growth out of line with comparable firms,changes in revenue recognition methods,or lack of transparency about revenue recognition.利润增速远超可比公司，收入确认方法变更，收入的确认方法不透明

Decreases over time in turnover ratios (receivables, inventory,total asset).周转率指标下降

Bill-and-hold,barter,or related-party transactions.开单留置，以物易物，关联交易

Net income not supported by operating cash flows.利润与经营活动现金流不匹配

Capitalization decisions, depreciation methods, useful lives, salvage values out of line with comparable firms.费用资本化程度、折旧方法、资产预估寿命、资产残值与可比公司存在较大差异。

Fourth-quarter earnings patterns not caused by seasonality.四季度的收入变动并非季节性因素

Frequent appearance of nonrecurring items.经常出现非经营性项目

Emphasis on non-GAAP measures,minimal information and disclosure in financial reports.强调非会计准则指标，财务报表*布的信息有限