備考CFA考試練習CFA考試題了，考生是不是掌握了財報中的知識？一起看看財報的考試題哦！
（1） The convergence of global accounting standards has advanced to a degree that the Securities & Exchange Commission in the United States now mandates that foreign private issuers who use IFRS may report under:
A. U.S. GAAP with voluntary supplemental reporting under IFRS.
B. U.S. GAAP or under IFRS.
C. U.S. GAAP or under IFRS with a reconciliation to U.S. GAAP.
[Solution] Historically, the Securities & Exchange Commission required reconciliation for foreign private issuers that did not prepare financial statements in accordance with U.S. GAAP. However, the reconciliation requirement was eliminated as of 2008 for companies that prepared their financial statements under IFRS. 以前想要在美國上市，外國公司需要重新做自己的會計報表，把所有的報表翻譯成GAAP。但現(xiàn)在不那么嚴格了，假如你遵循的是IFRS，你不需要再重新做了（reconciliation）。也就是說，你用IFRS也一樣可以再美國上市。而這也就是為什么我們需要學IFRS和USGAAP。
（2）A company suffered a substantial loss when its production facility was destroyed in an earthquake against which it was not insured. Geological scientists were surprised by the earthquake as there was no evidence that one had ever occurred in that area in the past. Which of the following statements is most accurate? The company should report the loss on its income statement:
A. net of taxes if it reports under U.S. GAAP.
B. as an extraordinary item if it reports under IFRS.
C. as an unusual item if it reports under U.S. GAAP.
[Solution] A is correct. To qualify as an extraordinary item, an item must be both unusual in nature and infrequent in occurrence: The description of the earthquake meets these criteria. Extraordinary items are only allowed under U.S. GAAP and are reported on the income statement net of tax. 一看到Earthquake，我們就開始想這會不會是一個經(jīng)常發(fā)生的事情，很明顯，地震并不是一個發(fā)生后大家都習以為常的事件 (unusual)，也不是一個每天都要發(fā)生的事情(infrequent)，根據(jù)這個思考方向，我們可以判斷它是extraordinary item- unusual and infrequent. 在GAAP中，Extraordinary Item會記錄在線下并以稅后的形式出現(xiàn)，在IFRS不會記錄在報表上。
