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CPA FIN Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Select Financial Statement Accounts | 30-40% | - Revenue recognition and expense recognition - Equity: capital stock, retained earnings, comprehensive income - Assets: cash, receivables, inventory, investments, PP&E, intangibles - Liabilities: payables, debt, leases, contingencies |
| Select Transactions | 20-30% | - Foreign currency transactions and translation - Accounting changes and error corrections - Derivatives and hedge accounting - Business combinations and consolidations - Fair value measurements |
| Conceptual Framework, Standard-Setting and Financial Reporting | 25-35% | - Public company reporting requirements - General purpose financial statements - Conceptual framework and standard-setting - Special purpose frameworks |
| Not-for-Profit Entities | 5-15% | - Reporting model and financial statements - Disclosures and reporting requirements - Revenue, contributions, and net asset classifications |
| State and Local Governments | 5-15% | - Governmental accounting concepts and standards - Governmental reporting and note disclosures - Fund financial statements and government-wide statements |
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