众所周知，AICPA考试在2011年第一个考季开始使用全新的考试大纲和考试形式，并且全面采用机考形式。相对于现行旧考试来说，有如下几个方面的主要变化：本文转载自 AICPA论坛
1. 考试的考题型式变化：

关注点：
1）选择题比重降低，BEC由100%降至85%；另外三科由70%降至60%；
2）Simulation方面：AUD、FAR、REG三科的比例大大提高，为40%；
3）Writing方面：BEC增加15%比重，而另外三科则取消了Writing部分
2. 考试内容的变化：详情请参考2011年新考试大纲
CSOs-SSOs-Final-Release-Version-effective-01-01-2011.pdf (255.71 KB)

3. 增加IFRS考核内容
由于IFRS涉及内容极广，相关考核内容请参考考试大纲，同时下面的部分sample questions也是非常好的参考资料
1. Under IFRS, changes in accounting policies are

A. Permitted if the change will result in a more reliable and more relevant presentation of the financial statements.
B. Permitted if the entity encounters new transactions, events, or conditions that are substantively different from existing or previous transactions.
C. Required on material transactions, if the entity had previously accounted for similar, though immaterial, transactions under an unacceptable accounting method.
D. Required if an alternate accounting policy gives rise to a material change in assets, liabilities, or the current-year net income.

2. Under IFRS, an entity that acquires an intangible asset may use the revaluation model for subsequent measurement only if

A. The useful life of the intangible asset can be reliably determined.
B. An active market exists for the intangible asset.
C. The cost of the intangible asset can be measured reliably.
D. The intangible asset is a monetary asset.

3. Under IFRS, which of the following is a criterion that must be met in order for an item to be recognized as an intangible asset other than goodwill?

A. The item’s fair value can be measured reliably.
B. The item is part of the entity’s activities aimed at gaining new scientific or technical knowledge.
C. The item is expected to be used in the production or supply of goods or services.
D. The item is identifiable and lacks physical substance.

4. An entity purchases a trademark and incurs the following costs in connection with the trademark:

One-time trademark purchase price	$100,000
One-time trademark purchase price	5,000
Nonrefundable VAT taxes	7,000
Training sales personnel on the use of the new trademark	24,000
Research expenditures associated with the purchase of the new trademark	10,500
Salaries of the administrative personnel	12,000

Applying IFRS and assuming that the trademark meets all of the applicable initial asset recognition criteria, the entity should recognize an asset in the amount of

A. $100,000
B. $115,500
C. $146,500
D. $158,500

5. Under IFRS, when an entity chooses the revaluation model as its accounting policy for measuring property, plant and equipment, which of the following statements is correct?

A. When an asset is revalued, the entire class of property, plant and equipment to which that asset belongs must be revalued.
B. When an asset is revalued, individual assets within a class of property, plant and equipment to which that asset belongs can be revalued.
C. Revaluations of property, plant and equipment must be made at least every three years.
D. Increases in an asset’s carrying value as a result of the first revaluation must be recognized as a component of profit or loss.

6. Upon first-time adoption of IFRS, an entity may elect to use fair value as deemed cost for

A. Biological assets related to agricultural activity for which there is no active market.
B. Intangible assets for which there is no active market.
C. Any individual item of property, plant and equipment.
D. Financial liabilities that are not held for trading.

7. Under IFRS, which of the following is the first step within the hierarchy of guidance to which management refers, and whose applicability it considers, when selecting accounting policies?
A. Consider the most recent pronouncements of other standard- setting bodies to the extent they do not conflict with the IFRS or the IASB Framework.
B. Apply a standard from IFRS if it specifically relates to the transaction, other event, or condition.
C. Consider the applicability of the definitions, recognition criteria, and measurement concepts in the IASB Framework.
D. Apply the requirements in IFRS dealing with similar and related issues.
8. On January 1, year 1, an entity acquires for $100,000 a new piece of machinery with an estimated useful life of 10 years. The machine has a drum that must be replaced every five years and costs $20,000 to replace. Continued operation of the machine requires an inspection every four years after purchase; the inspection cost is $8,000. The company uses the straight-line method of depreciation. Under IFRS, what is the depreciation expense for year 1?

A. $10,000
B. $10,800
C. $12,000
D. $13,200
9. On July 1, year 2, a company decided to adopt IFRS. The company’s first IFRS reporting period is as of and for the year ended December 31, year 2. The company will present one year of comparative information. What is the company’s date of transition to IFRS?
A. January 1, year 1.
B. January 1, year 2.
C. July 1, year 2.
D. December 31, year 2.
10. A company determined the following values for its inventory as of the end of its fiscal year:

Historical cost	$100,000
Current replacement cost	70,000
Net realizable value	90,000
Net realizable value less a normal profit margin	85,000
Fair value	95,000

Under IFRS, what amount should the company report as inventory on its balance sheet?

A. $70,000
B. $85,000
C. $90,000
D. $95,000

答案：
ABDBA  CBDAC

4. 亚洲考场：
AICPA有意向在亚洲设立考场，可能的选择是日本东京，中国香港，新加坡三个地方之一，目前看这个计划是比较明确的，不确定的是时间和地点的选择；
5. 考试应对建议：
1）对于2010年有时间准备的，当然首选考旧考试制度，不过时间方面比较紧张，因为整个学分评估和考试报名流程至少也要四个月，所以只能尽量争取最后一个考季的NTS；
2）考试科目选择方面，尽量在2010年完成BEC和FAR的考试，有条件的当然完成AUD和REG更好，如果一定要放一门或两门到2011年参加新考试的话，我建议首选REG，因为REG考试大纲变化显示REG中的美国税法部分比重降低不少，对于我们学习时间方面是一个很大的节约；
3）考试地点选择方面，很多人去关岛考试，其实未必是最佳选择，一来关岛考试要多支付每科100美金考试费，这个费用可能比机票方面的节省还要大，总费用未必能够节省；二来既然有机会拿到美国签证，不去纽约，华盛顿，旧金山等大城市逛逛实在是一个遗憾，特别是如果有旅行计划的，不如携家人一起去夏威夷，这几个地方的选择可能要比关岛更有吸引力；
4）教材选择，如果你现在还在纠结教材问题，那对于考试来说是非常不利的，因为任何一套教材，只要你认真阅读和练习都是足够的，当然同时能够读完两套教材的也有，但是比例就少得多了；Becker和Wiley都是不错的选择，Becker阅读轻松一些，题目数量少一些，对于掌握基础知识来说是不错的，AICPA考试也往往考很多基础知识；Wiley更细致一些，阅读需要的时间更多一些，练习题更多一些，特别是Wiley的题库软件，题目数量特别多，对于善于使用题海战术的朋友来说，是不错的选择；有些朋友也提到说使用Becker应付REG部分的考试是不够的，因为介绍比较简单，而考题涉及的内容非常细致，这些内容可能只有Wiley才会给出比较细致的解释；也有另外一些朋友讲，学习REG有难度，第一遍最好参考Becker，这样可以从宏观上对这门课的体系有比较清晰的认识。总之是说REG对中国考生来说，的确是比较难一些，多一些资料，多一些付出，就多一份成功的把握！