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Seventy (70) Multiple Choice Questions: Topic

This document outlines the topics and recommended hours to study for the FAR exam. It includes 14 topics such as conceptual framework and regulation, accounting process, financial statements, financial assets, non-financial assets, financial liabilities, non-financial liabilities, equity, and other topics. The topics range from 4 to 50 recommended hours of study and cover concepts related to accounting, financial reporting, assets, liabilities, and equity.

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Zeus Gamo
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40 views2 pages

Seventy (70) Multiple Choice Questions: Topic

This document outlines the topics and recommended hours to study for the FAR exam. It includes 14 topics such as conceptual framework and regulation, accounting process, financial statements, financial assets, non-financial assets, financial liabilities, non-financial liabilities, equity, and other topics. The topics range from 4 to 50 recommended hours of study and cover concepts related to accounting, financial reporting, assets, liabilities, and equity.

Uploaded by

Zeus Gamo
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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FAR

Seventy (70) multiple choice questions


TOPIC Recommended Hours
Conceptual framework and regulation 4
Basic Objectives of Financial Statements
Qualitative Characteristics of Financial Statements
Elements of Financial Statements
Financial Capital and Physical Capital
Regulators of the Profession
Accreditation of CPA Professionals
Accounting process 8
Adjusting Entries
Accounting Cycle
Financial Statements 14
Statement of Financial Position
Statement of Comprehensive Income
Statement of Cash Flows
Statement of Changes in Equity
Notes to the Financial Statements
Financial Assets 24
Cash and cash equivalents
Loans and receivables
Investments in debt instruments
Investment in associates
Investment In Equity Securities
Basic Derivatives
Non financial assets 50
Inventories
Property, Plant and Equipment
Investment Property
Intangible Assets
Biological Assets
Noncurrent assets held for sale
Impairment of Assets
Impairment of Assets
Mineral Resources
Financial Liabilities 14
Accounts payable
Bonds payable
Debt restructuring
Non-financial liabilities 6
Premiums and warranties
Unearned revenues
Provision and Contingent Liability
Equity 20
Shareholders’ equity
Share capital
Dividends and retained earnings
Other comprehensive income
Book value and earnings per share
Other topics 28
Share Options
Related party
Borrowing costs
Government grants
Leases
Income tax
Employee benefits
Segment Reporting
Interim Financial Reporting
SME & micro reporting

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