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CPA FR guide torrent - Financial Reporting

Updated: Sep 14, 2026

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FR guide torrent
  • Exam Code: FR
  • Exam Name: Financial Reporting

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A single part of this exam costs around USD 200, and all four portions cost about USD 800, depending on the state.

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CPA FR Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Select Balance Sheet Accounts30–40- Intangible Assets and Goodwill
- Fair Value Measurements
- Cash, Receivables, and Investments
- Liabilities, Debt, and Equity
- Inventory and Property, Plant & Equipment
Topic 2: Select Transactions25–35- Leases (ASC 842)
- Income Taxes (ASC 740)
- Revenue Recognition (ASC 606)
- Accounting Changes and Error Corrections
- Business Combinations and Consolidations
- Derivatives, Hedging, and Foreign Currency
Topic 3: Financial Reporting30–40- General-Purpose Financial Statements – Not-for-Profit Entities
- General-Purpose Financial Statements – For-Profit Entities
- State and Local Governmental Accounting
- Conceptual Framework and Standard-Setting
- Financial Statement Analysis and Ratios
- Public Company Reporting and SEC Requirements

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