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All About the US CPA – FAR Exam OC TOB E R 5 , 2 0 2 0
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The CPA-FAR Exam section covers topics like financial transactions, financial statements,
IFRS
GAAP, reporting for nonprofits. Most of the CPA aspirants consider FAR to be the challenging Student Corner
one among the remaining CPA exam sections because of its length. This exam is also considered as difficult because it tests the candidate’s understanding of statement presentation, financial reports, and business transactions using IFRS, GAAP, and
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governmental accounting systems. There’s also common to see topics like benefits of the employee, compiling operations, transfers, research costs, correcting errors in transactions, and calculating fair value figures as well.
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FAR Topic Areas & Concepts: Phone Number *
The FAR section is a 4-hour long exam. It includes below topics: Course *
CPA
Content Area
Allocation
Select Financial Statement Accounts
30 to 40%
Conceptual Framework & Financial Reporting
25 to 35%
State & Local Governmental Accounting
5 to 15%
Transactions
20 to 30%
Select Financial Statement Accounts – These topics consist of the income statement, evaluation of balance sheet, statement of retained earnings, cash flow statement as well as transactions that affect accounts.
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