得到消息！2021年AICPA考试大纲会有一定程度的变化，那么有关FAR这个科目会有哪些变化，你知道了吗？报考AICPA考试的考生们绝对不能错过这次消息！快来和小编一起看一看吧！
| FAR（旧考纲） | FAR | ||||
| Content area | Allocation | Content area | Allocation | ||
| Area I | Conceptual Framework, Standard-Setting and Financial Reporting | 25~35% | Area I | Conceptual Framework, Standard-Setting and Financial Reporting | 25~35% |
| Area II | Select Financial Statement Accounts | 30~40% | Area II | Select Financial Statement Accounts | 30~40% |
| Area III | Select Transactions | 20~30% | Area III | Select Transactions | 20~30% |
| Area IV | State and Local Governments | 5~15% | Area IV | State and Local Governments | 5~15% |
FAR考纲变化
FAR Area I, group B, topic 8：删除关于非连续性经营的topic，并将非连续性经营作为一个例子添加到多步骤损益表任务报表中。
FAR Area I, group B topic 9：删除Topic持续经营。 AUD科目将考查确定持续经营因素和指标。
FAR Area I, group E：删除编制a statement of changes in net assets available for benefits 和a statement of net assets available for benefits for defined benefit pension plans（保留defined contribution plan）。
AICPA考试将继续考查确认the required financial statements for defined benefit pension plans. 。
FAR Area II, group K, topic 1: 删除topic带薪缺勤，并将考查的范围限制在vacation accruals under Payables and accrued liabilities.
FAR Area II, group K, topic 2： 删除Topic – Retirement benefits.
FAR Area III, group D：Derivatives and hedge accounting (e.g., swaps, options, and forwards).
不再考查应用技能级别
FAR Area III, group L：删除 Group – Differences between IFRS and U.S. GAAP.
FAR Area IV, group B，topic 1：the government wide financial statements不再考查应用技能级别
FAR Area IV, group B，topic 2,3,4：topic 2，3，4不再考查应用技能级别，并合并到新topic “Fund financial statements”
FAR Area IV, group D，topic 1,2,5,8：topic 1, 2, 5不再考查应用级别技能， 并把这3个topic中考查记忆理解级别内容合并到B组有关the appropriate government-wide and governmental fund financial statement内容的相关组. 删除topic 8.
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