AICPA시험 - 2015년 출제경향(CSO) Financial Accounting and Reporting (FAR)
2014. 4. 19.
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, Ev..