2023年变化主要为章节不再以Reading排序；且新增一个章节Financial Statement Modeling知识，在备考2023年CFA财报科目的时候要注意，其他的章节是没有变化的，那在2023年CFA二级财报中的这一章节增加了哪些知识？

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