2014年美国CPA FAR考试内容及所占分值比例（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