AICPA FAR考试:2016年之前不会将IFRS 15纳入考试内容

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    IFRS 15收入确认准则,旨在确立企业向财务报告使用者报告有效信息的原则。这些信息包括收入的性质,金额,确认时间和不确定因素,以及与客户签立合同所产生的现金流。

    鉴于IFRS 15的意义,AICPA考试委员会已经决定,该标准将不会在2016年1月1日前在AICPA考试FAR科目中进行测试。AICPA考试委员会将在2015年第二季度重新评估2016年IFRS 15是否需要继续推迟纳入考试范围。

    The AICPA, under the governance of its Board of Examiners (BOE), continually monitors the emerging standards of the profession and their eligibility for testing on the Uniform CPA Examination (“CPA Exam”). According to BOE policy, pronouncements are eligible for testing on the CPA Exam in the testing window beginning six months after their effective date. If early adoption is permitted, pronouncements are eligible for testing on the CPA Exam in the testing window beginning six months after their issuance date.   

    The International Accounting Standards Board issued IFRS 15, Revenue from Contracts with Customers, on May 28, 2014. IFRS 15 is effective for annual reporting periods beginning on or after January 1, 2017, and earlier application is permitted. Under the CPA Exam Policy on New Pronouncements, IFRS 15 would become eligible for testing on January 1, 2015, in the Financial Accounting and Reporting (FAR) section of the CPA Exam.   

    Given the scope and significance of IFRS 15, the AICPA Board of Examiners has decided that the standard will not be tested in the FAR section of the CPA Exam prior to January 1, 2016. The BOE will re-evaluate its decision during the second quarter of 2015 to determine whether an additional deferral of IFRS 15 is necessary. All other accounting and auditing pronouncements, including amendments to the FASB Accounting Standards Codification in Accounting Standards Update 2014-09, Revenue from Contracts with Customers, will continue to follow the Policy on New Pronouncements.

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