美国CPA《法规》知识点（四）

发布时间：2019-03-02

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Blended presentation is preferred

　　Combines financial information with the primary government

　　Financial information of the component unit is not presented in separate columns.

　　Discrete presentation is preferred

　　Displays component units in separate columns

　　F/S of the reporting entity should provide an overview of the entity based on financial accountability.

　　Most component units should use discrete presentation.

　　Reporting Not-for-Profit entities as a Component Unit of Government

　　Not-for-Profit organizations that provide ongoing support to a primary government or to a component unit of that primary government may also be a component unit of the primary government. E.g. private foundations associated with state universities or public health care facilities.

　　Criteria for Discrete Presentation–meet ALL of ABS(防锁死刹车系统/树脂)

　　Access：The primary government must have access to the resources of the private not-for-profit organization

　　Benefit：The private organization must be for the near exclusive benefit of the primary government.

　　Significance：Resources of the private not-for-profit organization must be significant to the primary government.

　　If a legally separate and tax-exempt organizations meet ALL of the “ABS”，it should be reported as a discrete component.

　　Governmental reporting summary(F9-10)is very important.Please scrutinize it.

　　Required reporting for general purpose government units include：

　　Management‘s Discussion and Analysis(MD&A)

　　Government-wide F/S(Statement of Net Position+Statement of Activities)

　　Fund Financial Statements

　　Notes to Financial Statements

　　Required Supplementary Information(RSI)other than MD&A

　　Other supplementary Information

　　Management‘s Discussion and Analysis(MD&A)is a narrative that provides a brief，objective，and easily readable analysis of the government’s financial activities based upon currently known facts，decisions，and conditions.The following should be included(F9-11)：

　　Description of the F/S

　　Identity of the primary government and discrete component units

　　Economic conditions and outlook

　　Major initiatives

　　Government-wide Financial Statement(GW F/S)use the economic resources measurement focus and the full accrual basis of accounting.

　　GW F/S includes all assets and liabilities over which a government has control or responsibility.

　　Therefore，fiduciary funds are excluded，but governmental funds，proprietary funds，and the component units are included.

　　GW F/S include “Statement of Net Position” and “Statement of Activities”

　　Statement of Net Position–a consolidated statement

　　Net Position=Assets–Liabilities

　　Net Position=Net investment in capital assets+Restricted+Unrestricted

　　GASB 34 reporting model requires that capital assets，including infrastructure assets，be included in the government-wide F/S.

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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