2015年USCPA（美国注册会计师）1-2月份考试窗口已经正式开放，高顿网校小编特意整理FAR(财务会计与报告)部分考试重点如下，希望大家能够从中有所收获！
　　Fixed Assets
　　Valuation of F.A under U.S.GAAP
　　GR：Historical cost
　　SR：Donated F.A.Recorded at fair market value along with incidental costs incurred and recognize gain on I/S.
　　Valuation of F.A under IFRS
　　GR：Historical cost
　　SR：R*uation model.R*uation loss record in I/S.R*uation gain record in OCI.
　　Cost of equipment Capitalize vs.Expense
　　支出如果符合以下任一项，则资本化。如均不符合则费用化
　　延长设备使用寿命，或
　　提高设备生产效率。
　　Land Cost vs.Building Cost
　　地基土方开挖之前的支出记入Land.
　　地基土方开挖之后的支出记入Building.
　　Land cost-filling in a hole(三通一平)
　　Building cost-digging a hole for the foundation.
　　Non depreciable vs.Depreciable land cost
　　Razing old building，legal fee etc.
　　Fences，water systems，paving，etc.
　　“Basket Purchase” of land and building
　　按公允价值比重分开
　　Investment property(IFRS only)
　　Cost model or Fair Value model
　　Under FV model，not depreciated.
　　Gain and losses recognized in current earnings.
　　Fixed assets constructed by a company do NOT include profit.
　　Capitalization of Interest costs
　　GR：only capitalize interest on money actually spent，not on the total amount borrowed.
　　Capitalized interest is the lower of(a)actual interest cost incurred，or(b)computed capitalized interest
　　F4-42的summary
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