AICPA FAR Prüfungsthemen:
| Abschnitt | Gewichtung | Ziele |
|---|---|---|
| Thema 1: Buchhaltung der Bundesstaaten und Kommunen | 20–25 % | - Haushaltsbuchhaltung - Fondsbuchhaltung und kommunaler Jahresabschluss - Modifizierte Abgrenzungsrechnung im Vergleich zur vollständigen Abgrenzungsrechnung |
| Thema 2: Buchhaltung gemeinnütziger Organisationen (NFP) | 10–15 % | - Jahresabschlüsse gemeinnütziger Organisationen - Realisierung von Umsätzen und Zuwendungen |
| Thema 3: Ausgewählte Posten des Jahresabschlusses | 30–40 % | - Betriebsrenten und Leistungen nach Beendigung des Arbeitsverhältnisses - Eigenkapital, Ergebnis je Aktie und aktienbasierte Vergütungen - Leasingverhältnisse (ASC 842) - Konsolidierung und Unternehmenszusammenschlüsse - Umsatzrealisierung (ASC 606) |
| Thema 4: Konzeptioneller Rahmen, Normensetzung und Finanzberichterstattung | 25–35 % | - Darstellung des Jahresabschlusses - Konzeptioneller Rahmen und Hierarchie der GAAP - Anforderungen an die Offenlegung |
AICPA CPA Financial Accounting and Reporting FAR Prüfungsfragen mit Lösungen
1. According to the FASB conceptual framework, what does the concept of reliability in financial reporting
include?
A) Effectiveness.
B) Precision.
C) Certainty.
D) Neutrality.
2. In 1990, Teller Co. incurred losses arising from its guilty plea in its first antitrust action, and from a
substantial increase in production costs caused when a major supplier's workers went on strike.
Which of these losses should be reported as an extraordinary item?
A) Option C
B) Option B
C) Option D
D) Option A
3. Reclassification adjustments must be shown in the financial statement that discloses comprehensive
income:
A) To show the tax effect of items of comprehensive income.
B) To show what portion of comprehensive income is from the realization of current assets.
C) To avoid including transactions with shareholders in items of comprehensive income.
D) To avoid double counting in comprehensive income items, which are currently displayed in net income.
4. On August 31, 1992, Harvey Co. decided to change from the FIFO periodic inventory system to the
weighted average periodic inventory system. Harvey is on a calendar year basis. The cumulative effect of
the change is determined:
A) As of January 1, 1992.
B) During 1992 by a weighted average of the purchases.
C) During the eight months ending August 31, 1992, by a weighted average of the purchases.
D) As of August 31, 1992.
5. Several sources of GAAP consulted by an auditor are in conflict as to the application of an accounting
principle. Which of the following should the auditor consider the most authoritative?
A) AICPA Accounting Interpretations.
B) AICPA Technical Practice Aids.
C) FASB Technical Bulletins.
D) FASB Statements of Financial Accounting Concepts.
Fragen und Antworten:
| 1. Frage Antwort: D | 2. Frage Antwort: A | 3. Frage Antwort: D | 4. Frage Antwort: A | 5. Frage Antwort: C |
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