In FAR,candidates sitting for the exam should be expected to identify and understand the differences between financial statements prepared under US GAAP and under IFRS.Additionally,first-time adoption of IFRS related to financial reporting,presentation and disclosures in general-purpose financial statements will be tested.
　　In AUD,candidates should be expected to demonstrate knowledge and awareness of the following;
　　·International Auditing&Assurance Board(IAASB)-role in establishing International Standards on Auditing(ISAs)
　　·Differences between ISAs and US Auditing Standards
　　·International Ethics Standards Board for Accountants(IESBA)-role in establishing International Federation of Accountants(IFAC)Code of Ethics for Professional Accountants.
　　·Related independence requirements when auditing a U.S.company that supports an audit report based on auditing standards of another country,or ISAs
　　In BEC,candidates should be expected to demonstrate an understanding of globalization on the business environment as well as be able to explain the underlying economic substance of transactions and their accounting implications. Note that IFRS will only be tested in the written communication section in BEC.

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高頓網(wǎng)校特別提醒：已經(jīng)報名2014年USCPA 考試的考生可按照復(fù)習(xí)計劃有效進行！另外，高頓網(wǎng)校2013年USCPA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓(xùn)練、答疑、?？迹瑢W(xué)習(xí)過程進行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報考指南：2014年USCPA報考指南 
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