正保會計網校特別為美國cpa學員整理了美國cpa考試《財務會計與報告》的內容，以備迎接美國cpa考試，祝您在網校學習愉快！

　　Balance Sheet and Disclosures

　　Overview

　　B/S：Asset=Liability+Equity（F1-40）

　　Asset/Liability內部分類要求是區(qū)分：Current 與Noncurrent item.

　　Asset方面防止將NCA劃分為CA（FAR+AUD）

　　Liability方面防止將CL劃分為NCL（FAR+AUD）

　　考點：DTA（Deferred Tax Asset）與DTL（Deferred Tax Liability）的流動性與非流動性分；L下的refinance安排，如何使CL變?yōu)镹CL

　　Equity方面：5+1構成。注意RE+AOCI為企業(yè)自行產生，C/S+APIC為所有者投入

　　F/S 附注分為四大必要部分

　　Summary of Significant Accounting Policies

　　Related Party Disclosure

　　Disclosure of Risks and Uncertainties

　　Remaining Notes to the F/S

　　考點：Are accompanying notes an integral part of these F/S？

　　Summary of Significant Accounting Policies

　　“Summary of significant Accounting policies”+“Organization and principal activities”，通常是報表附注中的頭兩條

　　重要會計政策除F1-41中所列舉的，還包括以下較重要部分：Recently issued accounting pronouncements，Business combination，F(xiàn)air value，Significant risks and uncertainties，Impairment，Good will，Noncontrolling interest

　　重要會計政策注釋重在定性

　　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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