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FAR租賃與收入確認(rèn)部分考試變化通知

來源: 正保會(huì)計(jì)網(wǎng)校 編輯： 2013/08/14 15:20:46　字體：大 小

  近期，Becker美國總部從AICPA協(xié)會(huì)得到消息，AICPA考試中的租賃與收入確認(rèn)部分的考試內(nèi)容將會(huì)有調(diào)整，這一調(diào)整將會(huì)在2016年12月15日之后生效。具體內(nèi)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.

【我要糾錯(cuò)】 責(zé)任編輯：夏天

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