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Topics of Financial Accounting and Reporting (FAR) Exam

The syllabus for the Financial Accounting and Reporting (FAR) part of the Certified Public Accountant (CPA) Exam can be found in the FAR exam dumps and is also listed below with detail of each area of concern and their topics:

Area 1 - Conceptual Framework, Standard-Setting and Financial Reporting (25-35%)

Objectives covered by this section:

• Statement of cash flows
• Public company reporting topics (U.S. SEC reporting requirements, earnings per share, and segment reporting)
• General-purpose financial statements: nongovernmental, not-for-profit entities
• Special purpose frameworks
• Financial statements of employee benefit plans
• Notes to financial statements
• Going concerned
• Balance sheet/ statement of financial position
• Consolidated financial statements (including wholly-owned subsidiaries and noncontrolling interests)
• General-purpose financial statements: for-profit business entities
• Statement of changes in equity
• Income statement/ statement of profit or loss
• Statement of activities
• Discontinued operations
• Statement of comprehensive income
• Statement of financial position
• Conceptual framework and standard-setting for business and non-business entities

Area 2 - Select Financial Statement Accounts (30-40%)

Objectives covered by this section:

• Property, plant, and equipment
• Long-term debt (financial liabilities)
• Trade receivables
• Cash and cash equivalents
• Notes and bonds payable
• Retirement benefits
• Income taxes
• Investments
• Equity
• Inventory
• Payables and accrued liabilities
• Compensated absences
• Stock compensation (share-based payments)
• Intangible assets - goodwill and other
• Debt covenant compliance
• Financial assets at fair value
• Equity method investments
• Financial assets at amortized cost
• Revenue recognition

Area 3 - Select Transactions (20-30%)

Objectives covered by this section:

• Research and development costs
• Differences between IFRS and U.S. GAAP
• Software costs
• Accounting changes and error corrections
• Subsequent events
• Derivatives and hedge accounting (e.g. swaps, options, forwards)
• Fair value measurements
• Nonreciprocal transfers
• Leases
• Foreign currency transactions and translation
• Contingencies and commitments
• Business combinations

Area IV - State and Local Governments (5-15%)

Objectives covered by this section:

• Net position and components thereof
• Fund balances and components thereof
• Government-wide financial statements
• Capital assets and infrastructure assets
• Financial reporting entity, including blended and discrete component units
• General and proprietary long-term liabilities
• Special items
• Other financing sources and uses
• Expenditures and expenses
• Typical items and specific types of transactions and events: measurement, valuation, calculation, and presentation in governmental entity financial statements
• Governmental funds financial statements
• Fiduciary funds financial statements
• Format and content of the financial section of the comprehensive annual financial report (CAFR)
• Required supplementary information (RSI) other than management's discussion and analysis
• Deriving government-wide financial statements and reconciliation requirements
• Budgetary comparison reporting
• Notes to financial statements
• Management's discussion and analysis
• Nonexchange revenue transactions
• State and local government concepts
• Budgetary accounting and encumbrances
• Proprietary funds financial statement
• Interfund activity, including transfers

Financial Accounting and Reporting (FAR) Exam Certification Path

Generally, the more familiar you are with the FAR content, the less time you need to study, and the faster you can pass. So, how long will you need to study for FAR? Well, the best you can get is the FAR exam dumps that help you figure out what side of the study time spectrum you're probably on via a deeper investigation into FAR's content. You'll find the content areas, groups, and topics of FAR in the FAR CPA Exam blueprints.

Want to pass FAR fast? Then you'll need to study for 20 hours a week so you can finish your review in 6-8 weeks.

Can't fit that much study time into your routine? Then try studying for 15 hours a week. Doing so will prepare you in 8-11 weeks.

finally, if you can only study for 10 hours a week, you'll be ready for FAR in 12-16 weeks.

So, you can use any one of these study schedules or do anything in between. That's because of how fast you finish your FAR review depends on how much time you have to study in a week. But what's important is that you study consistently so you can stay in study mode and stick to your exam schedule.

FAR free practice torrent

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How to study the Financial Accounting and Reporting (FAR) Exam

There are several ways to prepare for the Financial Accounting and Reporting (FAR) Exam. AICPA's official website provides tutorials on the exam content and also the sample FAR practice exams. These can be accessed via the “help” button against the sample tests provided on the website. Use the material on the internet to learn all the exam contents in detail and then take the practice sample tests through the AICPA website. To study for the Financial Accounting and Reporting (FAR) Exam, use the exam blueprints and study resources by accessing the links at the bottom of this document. Students are highly encouraged to join AICPA's Certification community where they can join students from all over the world and learn together. FAR exam dumps have ensured a 100% pass rate over the years so students are highly recommended to find these exam dumps on the Free4Torrent website and then test their knowledge on FAR practice exams. These are the best study materials one can get. For further exam self-study materials, refer to the links down below.

Hover on to AICPA's Website and take a look at study materials provided for the exam. Check for the topics mentioned in the Exam Outline section of this guide to review the online documentation, tip sheets, and user guides and study the details relevant to those topics. Refer to the links at the end of this document for more study material. As always, We recommend a combination of hands-on experience, completion of the training course, and self-study in the areas described in the Exam Outline section of this exam guide as preparation for this exam. After all sorts of study, test your understanding by taking the FAR practice test.

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