小编导读：在2015年4月的USCPA即将打来之际，各位学员不可不知的是到底美国CPA考试时如何检测考生的IFRS和ISA知识的。什么？你还不知道？不要紧，小编这就带你一一了解，各位学员可以定要看仔细了哦！
　　In FAR,candidates sitting for the exam should be expected to identify and understand the differences between financial statements prepared under US GAAP and under IFRS.Additionally,first-time adoption of IFRS related to financial reporting,presentation and disclosures in general-purpose financial statements will be tested.
　　In AUD,candidates should be expected to demonstrate knowledge and awareness of the following;
　　?International Auditing&Assurance Board(IAASB)-role in establishing International Standards on Auditing(ISAs)
　　?Differences between ISAs and US Auditing Standards
　　?International Ethics Standards Board for Accountants(IESBA)-role in establishing International Federation of Accountants(IFAC)Code of Ethics for Professional Accountants.
　　?Related independence requirements when auditing a U.S.company that supports an audit report based on auditing standards of another country,or ISAs
　　In BEC,candidates should be expected to demonstrate an understanding of globalization on the business environment as well as be able to explain the underlying economic substance of transactions and their accounting implications. Note that IFRS will only be tested in the written communication section in BEC.