CPA FAR Key Concepts — Flashcards | CPA (Certified Public Accountant) | FatSkills

CPA FAR Key Concepts — Flashcards

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The CPA Financial Accounting and Reporting (FAR) section covers US GAAP, IFRS, and governmental accounting, focusing on financial statement preparation, balance sheet accounts, and complex transactions.

Key concepts include revenue recognition (ASC 606), leases (ASC 842), business combinations, bonds, inventory, and governmental accounting, with a 50/50 mix of MCQs and simulations.

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Treasury Stock balance sheet classification
Reduction of total equity - NOT capital stock
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