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CPA FR Exam Syllabus Topics:

SectionWeightObjectives
Select Balance Sheet Accounts30–40- Inventory and Property, Plant & Equipment
- Intangible Assets and Goodwill
- Fair Value Measurements
- Liabilities, Debt, and Equity
- Cash, Receivables, and Investments
Select Transactions25–35- Leases (ASC 842)
- Derivatives, Hedging, and Foreign Currency
- Business Combinations and Consolidations
- Revenue Recognition (ASC 606)
- Income Taxes (ASC 740)
- Accounting Changes and Error Corrections
Financial Reporting30–40- General-Purpose Financial Statements – For-Profit Entities
- General-Purpose Financial Statements – Not-for-Profit Entities
- Public Company Reporting and SEC Requirements
- Financial Statement Analysis and Ratios
- State and Local Governmental Accounting
- Conceptual Framework and Standard-Setting

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