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Follow the steps mentioned below to book the Financial Accounting and Reporting FAR exam test:
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| Section | Weight | Objectives |
|---|---|---|
| Select Transactions | 25-35% | - Accounting changes and error corrections - Revenue recognition and transaction accounting - Leases and other significant transactions |
| Financial Reporting | 30-40% | - General purpose financial reporting for for-profit and non-profit entities - Foundational concepts related to accounting requirements for governmental entities - Preparation and presentation of financial statements, disclosures, and ratios |
| Select Balance Sheet Accounts | 30-40% | - Cash, receivables, inventory, PP&E, and intangible assets - Investments and financial instruments - Liabilities, equity transactions and related accounting requirements |
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