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2017年AICPA报考FAR科目真题每日模拟一练!


时间:2017-05-17 13:32
来源:AICPA考试
AICPA考试备考知识点每日一练,今日学习FAR知识点及练习Becker真题:
 
Ⅰ. Knowledge point
 
- Private Company Council (PCC)
The Financial Accounting Foundation (FAF) created the Private Company Council (PCC) to improve standard setting for privately held companies in the U.S. The goal of the PCC is to establish alternatives to U.S. GAAP, where appropriate, to make private company financial statements more relevant, less complex, and cost-beneficial. Accounting alternatives for private companies are incorporated into the relevant sections of the Accounting Standards Codification (ASC).
 
- PCC
1. To establish alternatives to U.S. GAAP.
2. To make private company FS more relevant, less complex, and cost-beneficial. 
3. Accounting alternatives for private companies are incorporated into the relevant sections of the Accounting Standards Codification (ASC). 
 
Ⅱ. Question


 
 
Ⅲ. Answer



点击领取2017年Becker备考最新真题:https://jinshuju.net/f/norSmd?x_field_1=AICPASHGW

关键词: AICPA报考(214)Becker真题(7)FAR知识点(1)AICPA报考成绩(2)

作者:AICPA培训

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