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CPA FR Exam : Financial Reporting

FR actual test
  • Exam Code: FR
  • Exam Name: Financial Reporting
  • Updated: Sep 13, 2026
  • Q & A: 80 Questions and Answers
  • PDF Demo
  • PC Test Engine
  • Online Test Engine
  • Total Price: $49.99  

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What are the Salary of CPA Australia FR Exam

  • United States: 87,000 USD
  • Ind: 6,690,500 INR
  • England: 68,900 Pound
  • Europe: 82,500 Euro

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CPA FR Exam Syllabus Topics:

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

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