FAR考试内容及所占分值比例2014-03-11 财务审计与报告对企业，非营利组织及政府部门的财务报告框架的理解和认知进行测试。

财务报告框架在参考文献中涉及的由财务会计准则委员会，国际会计准则委员会，美国债券交易委员会，政府会计准则委员会颁布的会计准则。

除证明认知并理解会计准则之外，应试者作为注册会计师还需把会计准则运用到实务操作中。

需证明能够完成以下任务： •区别并理解在美国公认会计准则与国际财务报告准则下财务报表列报的区别 •财务报告组成的计算 •总账与明细分类账之间对账 •准备对账单和相关表格 •准备当期合并分录和拆销分录 •选择合适的财务会计与报告方法 •准备合并财务报表，包括资产负债表，利润表与留存收益表，所有者权益与现金流量表 •准备合适的财务报表附注 •财务报表分析包括账目，方差，趋势及比率等 •财务准则的应用 •用职业判断力评估财务报表财务估计的潜在假设与方法 •应相关管理机构要求准备财务报表（例如，10-Q表格，10K，年度报告） •为非常会计交易决定何时会计处理方法 •调查相关专业文献 Financial Accounting and Reporting (FAR) The Financial Accounting and Reporting section tests knowledge and understanding of the financial reporting framework used by business enterprises，not-for-profit organizations，and governmental entities. The financial reporting frameworks that are included in this section are those issued by the standard-setters identified in the references to these CSOs，which include standards issued by the Financial Accounting Standards Board，the International Accounting Standards Board，the U.S.Secur ities and Exchange Commission，and the Governmental Accounting Standards Board. In addition to demonstrating knowledge and understanding of accounting principles，candidates are required to demonstrate the skills required to apply that knowledge in performing financial reporting and other tasks as certifiedpublic accountants.To demonstrate such knowledge and skills，candidates will be expected to perform the following tasks: .Identify and understand the differences between financial statements prepared on the basis of accounting principles generally accepted in the United States of America (U.S. GAAP) and International Financial Reporting Standards (IFRS). .Prepare and/or review source documents including account classification，and enter data into subsidiary and general ledgers. .Calculate amounts for financial statement components. .Reconcile the general ledger to the subsidiary ledgers or underlying account details. .Prepare account reconciliation and related schedules; analyze accounts for unusual fluctuations and make necessary adjustments. .Prepare consolidating and eliminating entries for the period. .Identify financial accounting and reporting methods and select those that are appropriate. .Prepare consolidated financial statements，including balance sheets，income statements，and statements of retained earnings，equity，comprehensive income，and cash flows. .Prepare appropriate notes to the financial statements. .Analyze financial statements including analysis ofaccounts，variances，trends，and ratios. .Exercise judgment in the application of accounting principles. .Apply judgment to evaluate assumptions and methods underlyingestimates，including fair value measures of financial statement components. .Produce required financial statement filings in order to meet regulatory or reporting requirements (e.g. Form 10-Q，10-K，Annual Report). .Determine appropriate accounting treatment for new or unusual transactions and evaluate the economic substance of transactions in making the determinations. .Research relevant professional literature. The outline below specifies the knowledge in which candidates are required to demonstrate proficiency: I.Conce ptual Framework，Standards，Standard Setting，and Presentation of Financial Statements（17% - 23%） A.Proce ss by which Accounting Standards are Set and Roles of Accounting Standard-Setting Bodies 1.U. S. Securities and Exchange Commission（SEC） 2.Finan cial Accounting Standards Board（FASB） 3.Inter national Accounting Standards Board（IASB） er nmental Accounting Standards Board（GASB） B.Conce ptual Framework 1.Finan cial reporting by business entities 2.Finan cial reporting by not-for-profit（nongovernmental）entities 3.Finan cial reporting by state and local governmental entities C.Finan cial Reporting，Presentation and Disclosures in General-Purpose Financial Statements 1.Balan ce sheet 2.Incom e statement 3.State ment of comprehensive income 4.State ment of changes in equity 5.State ment of cash flows 6.Notes to financial statements 7.Conso lidated 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.Modif ied cash basis 3.Incom e tax basis 4.Perso nal financial statements 5.Finan cial statements of employee benefit plans/trusts II.Finan cial Statement Accounts：Recognition，Measurement，Valuation，Calculation，Presentation，and Disclosures（27% - 33%） A.Cash and Cash Equivalents B.Recei vables C.Inven tory D.Prope rty，Plant，and Equipment E.Inves tments 1.Finan cial assets at fair value through profit or loss 2.Avail able for sale financial assets 3.Held-to-maturity investments 4.Joint ventures 5.Equit y method investments（investments in associates） 6.Inves tment property F.Intan gible Assets - Goodwill and Other G.Payab les and Accrued Liabilities H.Defer red Revenue I.Long-Term Debt（Financial Liabilities） 1.Notes payable 2.Bonds payable 3.Debt with conversion features and other options 4.Modif ications and extinguishments 5.Troub led debt restructurings by debtors 6.Debt covenant compliance J.Equit y K.Reven ue Recognition L.Costs and Expenses pe nsation and Benefits pe nsated absences 2.Defer red compensation arrangements 3.Nonre tirement postemployment benefits 4.Retir ement benefits 5.Stock compensation（share-based payments） N.Incom e Taxes III.Speci fic Transactions，Events andDisclosures：Recognition，Measurement，Valuation，Calculation，Presentation，and Disclosures（27% - 33%） A.Accou nting Changes and Error Corrections B.Asset Retirement and Environmental Obligations C.Busin ess Combinations D.Conso lidation（including Off-Balance Sheet Transactions，Variable-Interest Entities and Noncontrolling Interests） E.Conti ngencies，Commitments，and Guarantees（Provisions） F.Earni ngs Per Share G.Exit or Disposal Activities and Discontinued Operations H.Extra ordinary and Unusual Items I.Fair Value Measurements，Disclosures，and Reporting J.Deriv atives and Hedge Accounting K.Forei gn Currency Transactions and Translation L.Impai rment M.Inter im Financial Reporting N.Lease s O.Disti nguishing Liabilities from Equity P.Nonmo netary Transactions（Barter Transactions） Q.Relat ed Parties and Related Party Transactions R.Resea rch and Development Costs S.Risks and Uncertainties T.Segme nt Reporting U.Softw are Costs V.Subse quent Events W.Trans fers and Servicing of Financial Assets and Derecognition er nmental Accounting and Reporting（8% - 12%） er nmental Accounting Concepts 1.Measu rement focus and basis of accounting 2.Fund accounting concepts and applications 3.Budge tary accounting B.Forma t and Content of Comprehensive Annual Financial Report（CAFR） er nment-wide financial statements er nmental funds financial statements 3.Propr ietary funds financial statements 4.Fiduc iary funds financial statements 5.Notes to financial statements 6.Manag ement's discussion and analysis 7.Requi red supplementary information（RSI）other than Management's Discussion and Analysis bi ning statements and individual fund statements and schedules 9.Deriv ing government-wide financial statements and reconciliation requirements C.Finan cial Reporting Entity，Including Blended and Discrete Component Units D.Typic al Items and Specific Types of Transactions andEvents：Recognition，Measurement，Valuation，Calculation，and Presentation in Governmental Entity Financial Statements position and components thereof 2.Fund balances and components thereof 3.Capit al assets and infrastructure assets 4.Gener al long-term liabilities 5.Inter fund activity，including transfers 6.Nonex change revenue transactions 7.Expen ditures 8.Speci al items 9.Encum brances E.Accou nting and Reporting for Governmental Not-for-Profit Organizations V.Not-f or-Profit (Nongovernmental) Accounting and Reporting(8% - 12%) A.Finan cial Statements 1.State ment of financial position 2.State ment of activities 3.State ment of cash flows 4.State ment of functional expenses B.Typic al Items and Specific Types of Transactions andEvents：Recognition，Measurement，Valuation，Calculation，and Presentation in Financial Statements of Not-for-Profit Organizations。