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2014年美国CPA FAR考试内容及所占分值比例（V）
Financial Accounting and Reporting（FAR）
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
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