Financial Accounting and Reporting (FAR)
Tests your knowledge and skills relating to generally accepted accounting principles for business enterprises, not-for-profit organizations, and government entities.
Financial Accounting & Reporting covers the following five topics:
Conceptual Framework, Standards, Standard Setting & Presentation of Financial Statements (17–23%)
Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation & Disclosures (27–33%)
Specific Transactions, Events & Disclosures (27–33%)
Accounting and Reporting for Governmental Entities (8–12%)
Accounting and Reporting for Non-Governmental and Not-for-Profit Organizations (8–12%)
CPA (FAR)
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