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Financial Accounting and Reporting (FAR)
3 sections available · 22 chapters available
Free Financial Accounting and Reporting (FAR) study notes for US CPA students. Each chapter below covers a key topic with worked examples and practice prompts you can take into the thinka app.
Area I. Financial Reporting
General-Purpose Financial Reporting: For-Profit Business Entities
General-Purpose Financial Reporting: Nongovernmental Not-for-Profit Entities
State and Local Government Concepts
Public Company Reporting Topics
Special Purpose Frameworks
Financial Statement Ratios and Performance Metrics
Area II. Select Balance Sheet Accounts
Cash and Cash Equivalents
Trade Receivables
Inventory
Property, Plant and Equipment
Investments
Intangible Assets
Payables and Accrued Liabilities
Debt (Financial Liabilities)
Equity
Area III. Select Transactions
Accounting Changes and Error Corrections
Contingencies and Commitments
Revenue Recognition
Accounting for Income Taxes
Fair Value Measurements
Lessee Accounting
Subsequent Events
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