Financial(FAR)
Financial encompasses the largest volume of information, which can make it challenging. That said, most students have taken classes relevant to this section of the exam almost every semester during their degree program, so it is also likely to be relatively fresh. If you had the opportunity to take a course in governmental and/or non-for-profit accounting, that will be an additional advantage in taking this section.
For 2011,the AICPA has added International Financial Reporting Standards(IFRS)to the content of the FAR exam. Candidates should expect questions focused on key differences between financial statements prepared on a U.S.GAAP basis versus those prepared on an IFRS basis. If you are not well versed on IFRS, you may wish to take this exam sooner as the AICPA has indicated that "questions on international standards will be gradually integrated into the examination." In short, the longer you wait, the more challenging these questions may become.
财务会计的信息量是最大的，而且非常有挑战性。这就是说，大多数的学生在他们的学位课程期间，都会选择与此相关的课程考试进行学习， 所以金融学也可能是比较记忆犹新的。如果你有机会参与政府或者非盈利组织的会计课程，这将是选择这门科目额外的提高。
从2011年开始，AICPA考试增加了国际会计准则的考试内容。考生需要关注US GAAP和IFRS在编制财务报表上的的主要区别。如果你对IFRS不是很了解，那么最好在AICPA出台“题目与国际标准逐渐整合”之前尽早去考FAR。总的来说，等的时间越长，考试就会越来越难。 |
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