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CPA FR Exam Syllabus Topics:
| Section | Weight | Objectives |
| Select Balance Sheet Accounts | 30-40% | - Cash and receivables
- Inventory and property, plant, and equipment
- Liabilities and equity accounts
- Investments and intangible assets
|
| Select Transactions | 25-35% | - Leases and financing transactions
- Income taxes and other transaction types
- Revenue recognition
|
| Financial Reporting | 30-40% | - Conceptual framework and standard-setting
- Preparation and presentation of financial statements
- Disclosures and reporting requirements (e.g., segment, interim reporting)
- Reporting for for-profit, not-for-profit, and governmental entities
|