FAR租赁与收入确认部分考试变化通知

  近期，Becker美国总部从AICPA协会得到消息，AICPA考试中的租赁与收入确认部分的考试内容将会有调整，这一调整将会在2016年12月15日之后生效。具体内容如下：

There will be major changes on the FAR exam related to leases and revenue recognition, but not in the near future.  The new Revenue Recognition standard is expected to be released next month and will have an effective date of 12/15/16, which means that it will not be testable from a U.S. GAAP perspective until July 2017.  If the IASB allows early adoption of the standard, then it is possible that there might be very minor IFRS testing (e.g. 1 MCQ) on the new revenue recognition rule starting in mid-late 2014, but this is will be a very minor part of the exam until July 2017.  The leases standard is not going to be issued until sometime in 2014, but will probably have the same effective date as the revenue recognition standard, which means that it will not be a significant testable topic on the exam until 2017.