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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 ExamsTorrent 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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AICPA FAR Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Select Transactions | 20–30% | - Derivatives, hedging and fair value measurements - Foreign currency, accounting changes and errors - Leases, business combinations and consolidations - Contingencies, R&D and subsequent events |
| Select Financial Statement Accounts | 30–40% | - Cash, receivables, inventory, investments - Payables, debt, equity, revenue recognition - Property, plant and equipment, intangibles - Compensation, benefits and income taxes |
| State and Local Governments | 5–15% | - Governmental financial statements and reporting models - GASB standards and disclosure requirements - Fund accounting and modified accrual basis |
| Conceptual Framework, Standard-Setting and Financial Reporting | 25–35% | - Conceptual framework and standard-setting process - Not-for-profit and public company reporting - General-purpose financial statements for for-profit entities - Employee benefit plan financial statements |
