*±ä±Þ°øÁö*AICPAÇùȸ°¡ ÃÖ±Ù °øÁöÇÑ CBT-e ½ÃÇè ½ÃÇàÀÏ °ú IFRS ¹Ý¿µ°ú °ü·ÃÇؼ¡¦¡¦
AICPAÇùȸ »êÇÏ Review Course Provider Association °ø½Ä¸â¹öÀÎ KAIS´Â 2009³â 1¿ù 10ÀÏ(Åä)ÀÏÀÚ·Î »õ·Î¿î ½ÃÇèÀÎ CBT-e ½ÃÇà½ÃÁ¡ ¹× IFRS ¹®Á¦ ¹Ý¿µ°ú °ü·ÃÇؼ AICPAÇùȸ·ÎºÎÅÍ ´ÙÀ½°ú °°Àº ³»¿ëÀ» °øÁö ¹Þ¾Ò½À´Ï´Ù.
New CSO/SSO Implementation Date (»õ·Î¿î ½ÃÇèÀÇ ½ÃÇàÀÏ)
¡°The implementation date for the new CSOs/SSOs will be announced at the time the updated version of the CSOs/SSOs is issued. This date will be set so as to allow candidates ample time to become familiar with the new CSOs/SSOs before they become effective as the new CPA Examination blueprint.¡±
The Testing of IFRS (IFRS ¹®Á¦ ¹Ý¿µ ¹× Å×½ºÆÃ)
"An updated version of the approved CSO/SSOs will be issued in 2009 with additional text on the testing of IFRS. The Content Committee and AICPA Examination Team are monitoring the roll out of IFRS domestically and are currently assessing the impact of IFRS on entry-level practice. The results of this assessment – expected in mid-2009 – will be incorporated into the updated version of the new CSOs/SSOs.¡±
AICPAÇùȸ ÀÇÇϸé IFRS´Â CBT-e FARE °ú¸ñÀÇ study material ¸®½ºÆ®¿¡ Æ÷ÇԵŠÀÖÀ¸¸ç, µ¿ Çùȸ´Â ¿ÃÇØ ¹Ì±¹ ±¹³»ÀûÀ¸·Î IFRS Àü°³»çÇ× ¹× IFRS°¡ ½ÅÀÔȸ°è»ç ¾÷¹«¿¡ ¹ÌÄ¡´Â ¿µÇâÀ» ¸é¹ÐÈ÷ °ËÅäÇÑ ÈÄ ÃÖÁ¾Æò°¡ °á°ú¸¦ »õ·Î¿î ½ÃÇè CBT-e ÄÁÅÙÃ÷¿¡ Ãß°¡ÀûÀ¸·Î ¹Ý¿µÇÒ °ÍÀ̶ó ¹àÈû.
¶ÇÇÑ µ¿ Çùȸ´Â »õ·Î¿î ½ÃÇè ½ÃÇàÀÏÀº IFRS°ü·Ã ÃÖÁ¾Æò°¡°á°ú°¡ ³ª¿À´Â 2009³â Á߹ݿ¡ »õ·Î¿î ½ÃÇè CBT-e ÃÖÁ¾¾È°ú ÇÔ²² ½ÃÇàÀϸ¦ °øÇ¥ÇÏ°Ú´Ù°í ÇÕ´Ï´Ù.
µû¶ó¼, 2009³â Á߹ݱîÁö´Â CBT-e½ÃÇèÀ¸·Î ¹Ù²ð °¡´É¼ºÀÌ ¾øÀ¸¸ç, AICPAÇùȸµµ ¼öÇè»ýµé¿¡°Ô ÃæºÐÇÑ ½Ã°£À» Á¦°øÇÏ°Ú´Ù°í ½Ã»çÇßÀ¸¸ç, 2009³â¿£ »õ·Î¿î½ÃÇèÀ» ¸¸³ªÁö ¾ÊÀ» °ÍÀ̶ó°í ¹àÀÎ ¹Ù ÀÖ½À´Ï´Ù.
½ÃÇèÁغñ¸¦ ÇÏ´Â ¼ö°»ý ¿©·¯ºÐ²²¼´Â È¥µ·ÇÏÁö ¸¶½Ã±â ¹Ù¶ø´Ï´Ù.
º¯ÈµÇ´Â CBT-e½ÃÇè °ü·Ã »õ·Î¿î ³»¿ëÀÌ È®ÀεǴµ¥·Î ¹Ù·Î °øÁöÇØ µå¸®°Ú½À´Ï´Ù.
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