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To prepare for the FAR exam, candidates can use a variety of study materials, including textbooks, online courses, and review courses. Many candidates also choose to work with a CPA tutor or study in a group setting. It is essential to create a study plan and schedule regular study sessions to ensure that all topics are covered thoroughly before the exam.
Admission Test Financial-Accounting-Reporting exam is a computer-based exam that is administered at authorized testing centers. Financial-Accounting-Reporting exam consists of 90 multiple-choice questions and is timed for four hours. Financial-Accounting-Reporting exam is scored on a scale of 0-99, with a passing score of 75 or higher.
| Section | Objectives |
|---|---|
| Specialized Accounting Topics | - Accounting changes and error corrections - Pensions and post-employment benefits - Foreign currency transactions |
| Financial Statements and Transactions | - Revenue recognition (ASC 606) - Income statement and comprehensive income - Balance sheet and statement of cash flows |
| Conceptual Framework and Financial Reporting | - Financial statement presentation - Disclosure requirements - FASB conceptual framework |
| Equity, Investments, and Business Combinations | - Business combinations and consolidations - Stockholders' equity - Bonds and debt instruments |
| Governmental and Not-for-Profit Accounting | - Governmental fund accounting - Not-for-profit financial reporting |
| Assets and Liabilities Accounting | - Leases (ASC 842) - Cash, receivables, and inventory - Fixed assets and intangible assets - Liabilities and contingencies |
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