FAR考试内容及所占分值比例.docx

FAR考试内容及所占分值比例2014-03-11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，theU.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 publicaccountants.Todemonstrate 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 Bodies1.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 Framework1.Financial reporting by business entities2.Financial reporting by not-for-profit（nongovernmental）entities3.Financial reporting by state and local governmental entitiesC.Financial Reporting，Presentation and Disclosures in General-Purpose Financial Statements1.Balance sheet2.Income statement3.Statement of comprehensive income4.Statement of changes in equity5.Statement of cash flows6.Notesto financial statements7.Consolidated and combined financial statements8.First-time adoption of IFRSD.SECReporting Requirements（e.g. Form 10-Q，10-K）E.OtherFinancial Statement Presentations，including Other Comprehensive Bases of Accounting（OCBOA）1.Cashbasis2.Modified cash basis3.Income tax basis4.Personal financial statements5.Financial statements of employee benefit plans/trustsII.Financial StatementAccounts：Recognition，Measurement，Valuation，Calculation，Presentation，and Disclosures（27% - 33%）A.Cashand Cash EquivalentsB.ReceivablesC.InventoryD.Property，Plant，and EquipmentE.Investments1.Financial assets at fair value through profit or loss2.Available for sale financial assets3.Held-to-maturity investments4.Jointventures5.Equity method investments（investments in associates）6.Investment propertyF.Intangible Assets - Goodwill and OtherG.Payables and Accrued LiabilitiesH.Deferred RevenueI.Long-Term Debt（Financial Liabilities）1.Notespayable2.Bondspayable3.Debtwith conversion features and other options4.Modifications and extinguishments5.Troubled debt restructurings by debtors6.Debtcovenant complianceJ.EquityK.Revenue RecognitionL.Costsand ExpensesM.Compensation and Benefits1.Compensated absences2.Deferred compensation arrangements3.Nonretirement postemployment benefits4.Retirement benefits5.Stockcompensation（share-based payments）N.Income TaxesIII.Specific Transactions，Events and Disclosures：Recognition，Measurement，Valuation，Calculation，Presentation，and Disclosures（27% - 33%）A.Accounting Changes and Error CorrectionsB.AssetRetirement and Environmental ObligationsC.Business CombinationsD.Consolidation（including Off-Balance Sheet Transactions，Variable-Interest Entities and Noncontrolling Interests）E.Contingencies，Commitments，and Guarantees（Provisions）F.Earnings Per ShareG.Exitor Disposal Activities and Discontinued OperationsH.Extraordinary and Unusual ItemsI.FairValue Measurements，Disclosures，and ReportingJ.Derivatives and Hedge AccountingK.Foreign Currency Transactions and TranslationL.ImpairmentM.Interim Financial ReportingN.LeasesO.Distinguishing Liabilities from EquityP.Nonmonetary Transactions（Barter Transactions）Q.Related Parties and Related Party TransactionsR.Research and Development CostsS.Risksand UncertaintiesT.Segment ReportingU.Software CostsV.Subsequent EventsW.Transfers and Servicing of Financial Assets and DerecognitionIV.Governmental Accounting and Reporting（8% - 12%）A.Governmental Accounting Concepts1.Measurement focus and basis of accounting2.Fundaccounting concepts and applications3.Budgetary accountingB.Format and Content of Comprehensive Annual Financial Report（CAFR）1.Government-wide financial statements2.Governmental funds financial statements3.Proprietary funds financial statements4.Fiduciary funds financial statements5.Notesto financial statements6.Managements discussion and analysis7.Required supplementary information（RSI）other than Managements Discussion and Analysis8.Combining statements and individual fund statements and schedules9.Deriving government-wide financial statements and reconciliation requirementsC.Financial Reporting Entity，Including Blended and Discrete Component UnitsD.Typical Items and Specific Types of Transactions and Events：Recognition，Measurement，Valuation，Ca