新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
2014年美國CPA FAR考試內(nèi)容及所占分值比例（III）
Financial Accounting and Reporting（FAR）
III.Specific Transactions,Events and Disclosures:Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures（27% - 33%）
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
【我要糾錯】 責(zé)任編輯：小敏
學(xué)員討論（0）
相關(guān)資訊
限時免費資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計劃
-
科目特點
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號