AICPA시험 - 2015년 출제경향(CSO) Financial Accounting and Reporting (FAR)

CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION

Effective Date: January 1, 2015

 

Financial Accounting and Reporting (FAR)

 

Area		Weights
Ⅰ	Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements	17~23%
Ⅱ	Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures	27~33%
Ⅲ	Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures	27~33%
Ⅳ	Governmental Accounting and Reporting	8~12%
Ⅴ	Not-for-Profit (Nongovernmental) Accounting and Reporting	8~12%

 

 

I. Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements (17% - 23%)
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A. Process by which Accounting Standards are Set and Roles of Accounting Standard-Setting Bodies
B. Conceptual Framework
C. Financial Reporting, Presentation and Disclosures in General-Purpose Financial Statements
D. SEC Reporting Requirements (e.g. Form 10-Q, 10-K)
E. Other Financial Statement Presentations
F. Special Purpose Frameworks

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II. Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27% - 33%)
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A. Cash and Cash Equivalents
B. Receivables
C. Inventory
D. Property, Plant, and Equipment
E. Investments
F. Intangible Assets – Goodwill and Other
G. Payables and Accrued Liabilities
H. Deferred Revenue
I. Long-Term Debt (Financial Liabilities)
J. Equity
K. Revenue Recognition
L. Costs and Expenses
M. Compensation and Benefits
N. Income Taxes

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

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IV. Governmental Accounting and Reporting (8% - 12%)
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A. Governmental Accounting Concepts
B. Format and Content of Comprehensive Annual Financial Report (CAFR)
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
E. Accounting and Reporting for Governmental Not-for-Profit Organizations
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V. Not-for-Profit (Nongovernmental) Accounting and Reporting (8% - 12%)
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A. Financial Statements
B. Typical Items and Specific Types of Transactions and Events: Recognition, Measurement, Valuation, Calculation, and Presentation in Financial Statements of Not-for-Profit Organizations

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