AICPA 시험 과목별 주요 내용 (시험범위 및 비중) - Financial Accounting and Reporting (FAR)

AICPA 시험 과목별 주요 내용 (시험범위 및 비중) - Financial Accounting and Reporting (FAR)

Financial Accounting and Reporting (FAR)

Conceptual Framework, Standard-Setting, and Financial Reporting: 25-35%

---

• General-purpose financial statements applicable to for-profit entities, not-for-profit entities, and employee benefit plans under the FASB Accounting Standards Codification
• Disclosures specific to public companies including earnings per share and segment reporting under the FASB Accounting Standards Codification and the interim, annual, and periodic filing requirements for U.S. registrants in accordance with the rules of the U.S. SEC.
• Financial statements prepared under specific purpose frameworks as described in AU-C Section 800 of the Codification of Statements on Auditing Standards

Select Financial Statement Accounts: 30-40%

---

• Financial accounting and reporting requirements in the FASB Accounting Standards Codification applicable to select financial statement accounts
• To the extent applicable, each group and topic in the area is eligible for testing within the context of both for-profit and not-for-profit entities. If significant accounting or reporting differences exist between for-profit and not-for-profit entities for a given group or topic, such differences are in representative not-for-profit tasks in the blueprints

Select Transactions: 20-30%

---

• Financial accounting and reporting requirements for select transactions applicable to entities under the FASB Accounting Standards Codification and the IASB standards
• To the extent applicable, each group and topic in the area is eligible for testing within the context of both for-profit and not-for-profit entities. If significant accounting or reporting differences exist between for-profit and not-for-profit entities, such differences are in representative not-for-profit tasks in the blueprint

State and Local Governments: 5-15%

---

• GASB’s conceptual framework as well as the financial accounting and reporting requirements for state and local governments under the GASB standards and interpretations