2014年美國CPA FAR考試內(nèi)容及所占分值比例

FAR：

財務(wù)審計與報告對企業(yè)，非營利組織及政府部門的財務(wù)報告框架的理解和認(rèn)知進行測試。財務(wù)報告框架在參考文獻(xiàn)中涉及的由財務(wù)會計準(zhǔn)則委員會，國際會計準(zhǔn)則委員會，美國債券交易委員會，政府會計準(zhǔn)則委員會頒布的會計準(zhǔn)則。

除證明認(rèn)知并理解會計準(zhǔn)則之外，應(yīng)試者作為注冊會計師還需把會計準(zhǔn)則運用到實務(wù)操作中。需證明能夠完成以下任務(wù)：

·區(qū)別并理解在美國公認(rèn)會計準(zhǔn)則與國際財務(wù)報告準(zhǔn)則下財務(wù)報表列報的區(qū)別

·財務(wù)報告組成的計算

·總賬與明細(xì)分類賬之間對賬

·準(zhǔn)備對賬單和相關(guān)表格

·準(zhǔn)備當(dāng)期合并分錄和拆銷分錄

·選擇合適的財務(wù)會計與報告方法

·準(zhǔn)備合并財務(wù)報表，包括資產(chǎn)負(fù)債表，利潤表與留存收益表，所有者權(quán)益與現(xiàn)金流量表

·準(zhǔn)備合適的財務(wù)報表附注

·財務(wù)報表分析包括賬目，方差，趨勢及比率等

·財務(wù)準(zhǔn)則的應(yīng)用

·用職業(yè)判斷力評估財務(wù)報表財務(wù)估計的潛在假設(shè)與方法

·應(yīng)相關(guān)管理機構(gòu)要求準(zhǔn)備財務(wù)報表 （例如，10-Q表格， 10K，年度報告）

·為非常會計交易決定何時會計處理方法

·調(diào)查相關(guān)專業(yè)文獻(xiàn)

Financial Accounting and Reporting (FAR)

The Financial Accounting and Reporting section tests knowledge and understanding of the financial reporting framework used by business enterprises, not-for-profit organizations, and governmental entities. The financial reporting frameworks that are included in this section are those issued by the standard-setters identified in the references to these CSOs, which include standards issued by the Financial Accounting Standards Board, the International Accounting Standards Board, the U.S.Securities and Exchange Commission, and the Governmental Accounting Standards Board.

In addition to demonstrating knowledge and understanding of accounting principles, candidates are required to demonstrate the skills required to apply that knowledge in performing financial reporting and other tasks as certified public accountants.To demonstrate such knowledge and skills,candidates will be expected to perform the following tasks:

.Identify and understand the differences between financial statements prepared on the basis of accounting principles generally accepted in the United States of America (U.S. GAAP) and International Financial Reporting Standards (IFRS).

.Prepare and/or review source documents including account classification, and enter data into subsidiary and general ledgers.

.Calculate amounts for financial statement components.

.Reconcile the general ledger to the subsidiary ledgers or underlying account details.

.Prepare account reconciliation and related schedules; analyze accounts for unusual fluctuations and make necessary adjustments.

.Prepare consolidating and eliminating entries for the period.

.Identify financial accounting and reporting methods and select those that are appropriate.

.Prepare consolidated financial statements, including balance sheets, income statements, and statements of retained earnings, equity, comprehensive income, and cash flows.

.Prepare appropriate notes to the financial statements.

.Analyze financial statements including analysis of accounts, variances, trends, and ratios.

.Exercise judgment in the application of accounting principles.

.Apply judgment to evaluate assumptions and methods underlying estimates, including fair value measures of financial statement components.

.Produce required financial statement filings in order to meet regulatory or reporting requirements (e.g. Form 10-Q, 10-K, Annual Report).

.Determine appropriate accounting treatment for new or unusual transactions and evaluate the economic substance of transactions in making the determinations.

.Research relevant professional literature.

The outline below specifies the knowledge in which candidates are required to demonstrate proficiency:

　　I.Conceptual Framework,Standards,Standard Setting,and Presentation of Financial Statements（17% - 23%）

　　A.Process by which Accounting Standards are Set and Roles of Accounting Standard-Setting Bodies

　　1.U. S. Securities and Exchange Commission（SEC）

　　2.Financial Accounting Standards Board（FASB）

　　3.International Accounting Standards Board（IASB）

　　4.Governmental Accounting Standards Board（GASB）

　　B.Conceptual Framework

　　1.Financial reporting by business entities

　　2.Financial reporting by not-for-profit（nongovernmental）entities

　　3.Financial reporting by state and local governmental entities

　　C.Financial Reporting,Presentation and Disclosures in General-Purpose Financial Statements

　　1.Balance sheet

　　2.Income statement

　　3.Statement of comprehensive income

　　4.Statement of changes in equity

　　5.Statement of cash flows

　　6.Notes to financial statements

　　7.Consolidated and combined financial statements

　　8.First-time adoption of IFRS

　　D.SEC Reporting Requirements（e.g. Form 10-Q,10-K）

　　E.Other Financial Statement Presentations,including Other Comprehensive Bases of Accounting（OCBOA）

　　1.Cash basis

　　2.Modified cash basis

　　3.Income tax basis

　　4.Personal financial statements

　　5.Financial statements of employee benefit plans/trusts

　　II.Financial Statement Accounts:Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures（27% - 33%）

　　A.Cash and Cash Equivalents

　　B.Receivables

　　C. Inventory

　　D.Property,Plant,and Equipment

　　E.Investments

　　1.Financial assets at fair value through profit or loss

　　2.Available for sale financial assets

　　3.Held-to-maturity investments

　　4.Joint ventures

　　5.Equity method investments（investments in associates）

　　6.Investment property

　　F.Intangible Assets - Goodwill and Other

　　G.Payables and Accrued Liabilities

　　H.Deferred Revenue

　　I.Long-Term Debt（Financial Liabilities）

　　1.Notes payable

　　2.Bonds payable

　　3.Debt with conversion features and other options

　　4.Modifications and extinguishments

　　5.Troubled debt restructurings by debtors

　　6.Debt covenant compliance

　　J.Equity

　　K.Revenue Recognition

　　L.Costs and Expenses

　　M.Compensation and Benefits

　　1.Compensated absences

　　2.Deferred compensation arrangements

　　3.Nonretirement postemployment benefits

　　4.Retirement benefits

　　5.Stock compensation（share-based payments）

　　N.Income Taxes

　　III.Specific Transactions,Events and Disclosures:Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures（27% - 33%）

　　A.Accounting Changes and Error Corrections

　　B.Asset Retirement and Environmental Obligations

　　C.Business Combinations

　　D.Consolidation（including Off-Balance Sheet Transactions,Variable-Interest Entities and Noncontrolling Interests）

　　E.Contingencies,Commitments,and Guarantees（Provisions）

　　F.Earnings Per Share

　　G.Exit or Disposal Activities and Discontinued Operations

　　H.Extraordinary and Unusual Items

　　I.Fair Value Measurements,Disclosures,and Reporting

　　J.Derivatives and Hedge Accounting

　　K.Foreign Currency Transactions and Translation

　　L.Impairment

　　M.Interim Financial Reporting

　　N.Leases

　　O.Distinguishing Liabilities from Equity

　　P.Nonmonetary Transactions（Barter Transactions）

　　Q.Related Parties and Related Party Transactions

　　R.Research and Development Costs

　　S.Risks and Uncertainties

　　T.Segment Reporting

　　U.Software Costs

　　V.Subsequent Events

　　W.Transfers and Servicing of Financial Assets and Derecognition

　　IV.Governmental Accounting and Reporting（8% - 12%）

　　A.Governmental Accounting Concepts

　　1.Measurement focus and basis of accounting

　　2.Fund accounting concepts and applications

　　3.Budgetary accounting

　　B.Format and Content of Comprehensive Annual Financial Report（CAFR）

　　1.Government-wide financial statements

　　2.Governmental funds financial statements

　　3.Proprietary funds financial statements

　　4.Fiduciary funds financial statements

　　5.Notes to financial statements

　　6.Management's discussion and analysis

　　7.Required supplementary information（RSI）other than Management's Discussion and Analysis

　　8.Combining statements and individual fund statements and schedules

　　9.Deriving government-wide financial statements and reconciliation requirements

　　C.Financial Reporting Entity,Including Blended and Discrete Component Units

　　D.Typical Items and Specific Types of Transactions and Events:Recognition,Measurement,Valuation,Calculation,and Presentation in Governmental Entity Financial Statements

　　1.Net position and components thereof

　　2.Fund balances and components thereof

　　3.Capital assets and infrastructure assets

　　4.General long-term liabilities

　　5.Interfund activity,including transfers

　　6.Nonexchange revenue transactions

　　7.Expenditures

　　8.Special items

　　9.Encumbrances

　　E.Accounting and Reporting for Governmental Not-for-Profit Organizations

V.Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)

A.Financial Statements

1.Statement of financial position

2.Statement of activities

3.Statement of cash flows

4.Statement of functional expenses

B.Typical Items and Specific Types of Transactions and Events:Recognition,

Measurement,Valuation,Calculation,and Presentation in Financial Statements of

Not-for-Profit Organizations

1.Support,revenues,and contributions

2.Types of restrictions on resources

3.Types of net assets

4.Expenses,including depreciation and functional expenses  

5.Investments

References - Financial Accounting and Reporting

.Financial Accounting Standards Board （FASB） Accounting Standards Codification

.Governmental Accounting Standards Board (GASB) Codification of Governmental

Accounting and Financial Reporting Standards

.Standards Issued by the U. S. Securities and Exchange Commission (SEC):

·Regulation S-X of the Code of Federal Regulations (17 CFR Part 210)

·Financial Reporting Releases (FRR)/Accounting Series Releases (ASR)

·Interpretive Releases (IR)

·SEC Staff Guidance in Staff Accounting Bulletins (SAB)

·SEC Staff Guidance in EITF Topic D and SEC Staff Observer Comments

·Regulation S-K of the Code of Federal Regulations

.International Accounting Standards Board (IASB) International Financial Reporting

Standards (IFRS), International Accounting Standards (IAS), and Interpretations

.AICPA Auditing and Accounting Guides

.Codification of Statements on Auditing Standards

.AU-C Section 800, Special Considerations – Audits of Financial Statements Prepared in

Accordance with Special Purpose Frameworks

.Current textbooks on accounting for business enterprises, not-for-profit organizations, and

governmental entities

.FASB Concept Statements

.GASB Concept Statements

.The IASB Conceptual Framework for Financial Reporting