备考CFA考试练习CFA考试题了，考生是不是掌握了财报中的知识？一起看看财报的考试题哦！

（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. 以前想要在美国上市，外国公司需要重新做自己的会计报表，把所有的报表翻译成GAAP。但现在不那么严格了，假如你遵循的是IFRS，你不需要再重新做了（reconciliation）。也就是说，你用IFRS也一样可以再美国上市。而这也就是为什么我们需要学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，我们就开始想这会不会是一个经常发生的事情，很明显，地震并不是一个发生后大家都习以为常的事件 (unusual)，也不是一个每天都要发生的事情(infrequent)，根据这个思考方向，我们可以判断它是extraordinary item- unusual and infrequent.  在GAAP中，Extraordinary Item会记录在线下并以税后的形式出现，在IFRS不会记录在报表上。