美国CPA《财务会计与报告》知识点：资产负债表和披露
中华会计网校特别为美国cpa学员整理了美国cpa考试《财务会计与报告》的内容，以备迎接美国CPA考试，祝您在网校学习愉快！
Balance Sheet and Disclosures
Overview
B/S：Asset=Liability+Equity（F1-40）
Asset/Liability内部分类要求是区分：Current 与Noncurrent item.
Asset方面防止将NCA划分为CA（FAR+AUD）
Liability方面防止将CL划分为NCL（FAR+AUD）
考点：DTA（Deferred Tax Asset）与DTL（Deferred Tax Liability）的流动性与非流动性分；L下的refinance安排，如何使CL变为NCL
Equity方面：5+1构成。注意RE+AOCI为企业自行产生，C/S+APIC为所有者投入
F/S 附注分为四大必要部分
Summary of Significant Accounting Policies
Related Party Disclosure
Disclosure of Risks and Uncertainties
Remaining Notes to the F/S
考点：Are accompanying notes an integral part of these F/S？
Summary of Significant Accounting Policies
“Summary of significant Accounting policies”+“Organization and principal activities”，通常是报表附注中的头两条
重要会计政策除F1-41中所列举的，还包括以下较重要部分：Recently issued accounting pronouncements，Business combination，Fair value，Significant risks and uncertainties，Impairment，Good will，Noncontrolling interest
重要会计政策注释重在定性
Related Party Disclosures
-Principal owners are related party in GAAP but not in IFRS
-Key management compensation arrangements do not require disclosure in GAAP. But do required disclose for public company in US or IFRS
Disclosure of Risks and Uncertainties
-Vulnerability due to certain concentrations（customer，supplier，market，particular products）
Remaining Notes to the Financial Statement
-All other information relevant to decision makers
-Contingency losses
-Contractual obligations
-Post-balance sheet disclosures
FAR F1- 5 Interim Financial Reporting
Not required，but there are guidance.
Interim financial report should adopt the accounting principles that were used in the most recent annual report.
Matching of revenues and expenses by quarter
Only interim reporting，timeliness over reliability
Integral part of annual F/S
Income tax
-Rate – estimated effective tax rate of full year
-Expense – catch up
Others（self study）
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