2014年美国CPA FAR考试内容及所占分值比例

FAR：

财务审计与报告对企业，非营利组织及政府部门的财务报告框架的理解和认知进行测试。财务报告框架在参考文献中涉及的由财务会计准则委员会，国际会计准则委员会，美国债券交易委员会，政府会计准则委员会颁布的会计准则。

除证明认知并理解会计准则之外，应试者作为注册会计师还需把会计准则运用到实务操作中。需证明能够完成以下任务：

·区别并理解在美国公认会计准则与国际财务报告准则下财务报表列报的区别

·财务报告组成的计算

·总账与明细分类账之间对账

·准备对账单和相关表格

·准备当期合并分录和拆销分录

·选择合适的财务会计与报告方法

·准备合并财务报表，包括资产负债表，利润表与留存收益表，所有者权益与现金流量表

·准备合适的财务报表附注

·财务报表分析包括账目，方差，趋势及比率等

·财务准则的应用

·用职业判断力评估财务报表财务估计的潜在假设与方法

·应相关管理机构要求准备财务报表 （例如，10-Q表格， 10K，年度报告）

·为非常会计交易决定何时会计处理方法

·调查相关专业文献

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