小編導(dǎo)讀：在2015年4月的USCPA即將打來之際，各位學(xué)員不可不知的是到底美國(guó)CPA考試時(shí)如何檢測(cè)考生的IFRS和ISA知識(shí)的。什么？你還不知道？不要緊，小編這就帶你一一了解，各位學(xué)員可以定要看仔細(xì)了哦！
　　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.