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2014年美國CPA FAR考試內(nèi)容及所占分值比例（I）
Financial Accounting and Reporting（FAR）
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
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