2015年USCPA（美國注冊會(huì)計(jì)師）1-2月份考試窗口已經(jīng)正式開放，高頓網(wǎng)校小編特意整理FAR(財(cái)務(wù)會(huì)計(jì)與報(bào)告)部分考試重點(diǎn)如下，希望大家能夠從中有所收獲！
　　Fixed Assets
　　Valuation of F.A under U.S.GAAP
　　GR：Historical cost
　　SR：Donated F.A.Recorded at fair market value along with incidental costs incurred and recognize gain on I/S.
　　Valuation of F.A under IFRS
　　GR：Historical cost
　　SR：R*uation model.R*uation loss record in I/S.R*uation gain record in OCI.
　　Cost of equipment Capitalize vs.Expense
　　支出如果符合以下任一項(xiàng)，則資本化。如均不符合則費(fèi)用化
　　延長設(shè)備使用壽命，或
　　提高設(shè)備生產(chǎn)效率。
　　Land Cost vs.Building Cost
　　地基土方開挖之前的支出記入Land.
　　地基土方開挖之后的支出記入Building.
　　Land cost-filling in a hole(三通一平)
　　Building cost-digging a hole for the foundation.
　　Non depreciable vs.Depreciable land cost
　　Razing old building，legal fee etc.
　　Fences，water systems，paving，etc.
　　“Basket Purchase” of land and building
　　按公允價(jià)值比重分開
　　Investment property(IFRS only)
　　Cost model or Fair Value model
　　Under FV model，not depreciated.
　　Gain and losses recognized in current earnings.
　　Fixed assets constructed by a company do NOT include profit.
　　Capitalization of Interest costs
　　GR：only capitalize interest on money actually spent，not on the total amount borrowed.
　　Capitalized interest is the lower of(a)actual interest cost incurred，or(b)computed capitalized interest
　　F4-42的summary
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