还剩最后一门科目了，想请教各位同学，你们考过的CPA选修科目中哪一门觉得最实用。105Taxation和110Super我都考过了，个人很喜欢，跟工作以及个人生活非常有联系。
目前借了104strategic management accounting 和112 financial report & disclosure 参考，可发现112明年开始改革了，叫financial report 115，且75%选择题，25%书写题。
现在想扩大选择范围，听听大家的感觉，哪一门实用点。
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同问，我也考完了105 和110。现在也不知道是选112还是104。请问楼主104下学期改了吗？还全是选择题吗？
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104没改，100％选择题
我在考虑，如果剩下的科目没有实用的了，不如选科好过的，像104阅读量就很少，才268页:)
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104好过么？
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好过，把书过一遍就行了，很多东西可以用常理推断
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112 改为 115， 大纲如下：
112 Segment content
Module 1: Primary financial statements disclosure
• Presentation of financial statements
• Statement of comprehensive income
• Statement of changes in equity
• Statement of financial position (B/L)
• IAS 7 Statement of Cash Flows
Module 2: Accounting for income taxes
• Income tax fundamentals
• Recognition of deferred tax assets and deferred tax liabilities
• Assets carried at fair value or revalue amounts
• Financial statement presentation and disclosure
• Comprehensive example
Module 3: Accounting for financial instruments
• What are financial sinstruments
• Recognition, measurement and derecognition
• Presentation issues
• Disclosure issues
Module 4: Employee benefits and share-based payments
Module 5: Business combinations and impairment of goodwill
• IFRS 3 Business Combinations
• Impairment
Module 6: Group, associate and joint venture reporting
• IAS 27 (2008) Consilidated and Separate Financial Statements
• IAS 28 Investments in Associates
• IAS 31 Interests in Joint Ventures
Module 7: Foreign currency translation
115 Segment content
Module 1: Framework and its application in financial reporting
• The role of a framework of accounting in global financial markets
• The IASB Framework for the Preparation and Presentation of Financial Statements
• The FASB / IASB Conceptual Framework Project
Module 2: Presentation of financial statements
• Statement of comprehensive income
• Statement of changes in equity
• Statement of financial position
• IAS 7 Statement of Cash Flows
Module 3: Provisions, contingent liabilities and contingent assets
• Provisions
• Specific applications
• Contingent liabilities and contingent assets
• Future developments
Module 4: Income taxes
• Income tax fundamentals
• Recognition of deferred tax assets and deferred tax liabilities
• Assets carried at fair value or revalued amounts
• Financial statement presentation and disclosure
• Comprehensive example
Module 5: Financial instruments
• What are financial instruments?
• Recognition, measurement and derecognition
• Presentation issues
• Disclosure issues
Module 6: Business combinations and group accounting
• IFRS 3 Business Combinations
• IAS 27 Consolidated and Separate Financial Statements
• IAS 28 Investments in Associates
Module 7: Impairment of assets
• Impairment of assets - An overview
• Impairment of individual assets
• Impairment of cash generating units
• IAS 36 Disclosure
[ 本帖最后由 刁馋 于 2009-12-8 10:04 编辑 ]
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谢谢分享，白条
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where can u find this details? require 25% written questions? can you let me know? thanks!
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https://www.cpaaustralia.com.au/ ... 1_7772_ENA_HTML.htm
Professional level segment Multiple-choice questions Written response questions
Reporting and Professional Practice Approx. 70% Approx. 30%
Corporate Governance & Accountability Approx. 70% Approx. 30%
Ethics and Governance Approx. 70% Approx. 30%
Financial Reporting Approx. 75% Approx. 25%
Strategic Management Accounting 100% No
Business Strategy and Leadership Approx. 20% Approx. 80%,centred around a detailed case study.
Advanced Audit and Assurance 100% 0%
Advanced Taxation 100% 0%
Financial Risk Management 100% 0%
Insolvency and Reconstruction 100% 0%
Personal Financial Planning and Superannuation 100% No
Singapore Taxation TBC TBC
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貌似112改到115后，把M4和M7删了，我之前觉得112和自己工作较有联系，但又看过一些帖子说112没用，现在看看改革后还剩下能选的科目，真觉得没啥可挑的了：
Financial Reporting
Strategic Management Accounting
Advanced Audit and Assurance
Financial Risk Management
Insolvency and Reconstruction
Personal Financial Planning and Superannuation 已考
Advanced Taxation 已考
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请问楼主，104有多少道题？80还是60？ 我估计我还是选简单的吧，学110super和105tax的时候都快要撞墙了。 再说112 第一次改革还不知道改成什么样儿呢，还是不要当白老鼠的好～
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我上学期学了104和112，但这学期115变成了必修，那我岂不是又要把同样的东西再学一次？
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嘿嘿，85题
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不同时间enrol，科目结构要求也是不同的吧.
说说说说，104 和 112 哪个觉得实用点？
[ 本帖最后由 刁馋 于 2009-12-9 10:02 编辑 ]
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我感觉104都是讲大道理的，不像会计准则那样各种规定写得清清楚楚。感觉用处好像不大，至少对我这样的小会计没啥大用处。
112就是针对IFRS的，要想学好需要花不少功夫，应该更有用些吧。
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112 ，看大纲，感觉对在大公司做事的有用
瞧瞧，还有presentation呢
这年头，像楼主这样学习还要求实用的，真的不多了
我只管好过，哪门简单，选哪门。
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115考试有WRITING了, 25%.
早知道就早点选掉算了,
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刚刚上CPA去ENROL, 看到一句话:
If Advanced Taxation & Advanced Auditing & Assurance has not been completed prior to the professional level, these will become compulsory electives
到底是什么意思啊?
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粗看大纲也是这感觉了，104从科目名字上稍微跟我工作相近些，可里面的内容大都适合生产型企业的吧，像我们这种value chain短的服务型行业不太好用。
112是想备着以后用的。
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其实，也不敢小瞧104， CPA向来是阅读容易出题难，阅读难懂出题容易
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Candidates admitted without auditing and / or taxation
From 1 January 2004 it is possible to be admitted to Associate membership without having completed auditing and / or taxation at undergraduate level. These subjects must be completed in order to be eligible to advance to CPA status.
Candidates admitted under this policy can choose to complete these subjects at postgraduate level as part of CPA Program by swapping an elective segment for each core curriculum subject not completed. In this case candidates must complete the three compulsory segments: Assurance Services and Auditing and / or Taxation and one or two electives. Subjects completed must still total six.
Examples:
Candidate A has a major in accounting, but has not completed auditing, therefore their CPA Program will look like this:
* Reporting and Professional Practice
* Assurance Services and Auditing
* elective
* elective
* Corporate Governance and Accountability
* Business Strategy and Leadership
Candidate B has a major in accounting, but has not completed auditing or taxation, therefore their CPA Program will look like this:
* Reporting and Professional Practice
* Assurance Services and Auditing
* Taxation
* elective
* Corporate Governance and Accountability
* Business Strategy and Leadership
A letter advising you of your admission to Associate membership will tell you what segments you must enrol in to successfully complete CPA Program and be eligible to advance to CPA status.
没收到过这样的信就甭担心了
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听说104就是课本阅读简单，但是题目出得不容易。
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在没ENROL前, 大家快给点建议, 到底读哪门? ENROLL完了就没戏了.:o
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85题～！～？～～天啊，110super 70题我都是勉勉强强刚答完，CPA变态啊～！
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[quote]原帖由 M0829 于 2009-12-9 18:19 发表
85题～！～？～～天啊，110super 70题我都是勉勉强强刚答完，CPA变态啊～！ [/quote
全是选择题，简单，有些直接就是sat的题目稍微改动一下，但答案是一模一样的，才5章，很好过
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这句话的意思是说，如果原来做cpa的评估的时候，没有学过这门课 （例如，读master的时候没有学过taxation 和auditing），那么就必须要现在完成这两门课的考试。
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我还以为一定要上过ADVANCED AUDITING 和 TAXATION呢。一般大学就有AUDITING和TAXATION这二门的。那就是说我可以不选这二门，是吧？
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你就这么想：题目越多，风险越分散呀
要控制自己2分钟作一道题
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没错，考试的时候我就觉得时间很紧张，最后剩5分钟的时候答完的。
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i am thinking abt 115 &104 as well..
seems 104 more budget relaed..and 115 more reporting....
i just wanna pass...OMG...
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