FAR 1
Basic Concepts of Financial Accounting
Financial Statements
Cash and Accounts Receivable
Inventories
Current Liabilities and Contingencies
FAR 2
Property, Plant, and Equipment
Intangible Assets
Time Value of Money
Bonds
Leases
Notes Receivable and Payable
Revenue Recognition
FAR 3
Pensions and Postretirement Benefits
Stockholder’s Equity
Dilutive Securities and Earnings per Share
FAR 4
Investments
Deferred Taxes
Statement of Cash Flows
Business Combinations(1)
Business Combinations(2)
Foreign Currency Transactions
Translation of Foreign Currency Financial Statements
Accounting Changes and Error Corrections
Partnership
Miscellaneous Topics
First-time Adoption of International Financial Reporting Standards
FAR 5
Basic Concepts of Accounting and Reporting for Governmental and Not-for-Profit Organizations
Fund Accounting
Government Financial Reporting
Budgetary Accounting
Governmental Activities-Recognizing Revenues
Governmental Activities-Recognizing Expenditures and Expenses
Governmental Activities-Accounting for Capital Projects and Debt Services
Governmental Activities-Miscellaneous Topics
Business-Type Activities and Internal Services
Permanent Funds and Fiduciary Funds
Nongovernmental Not-for-Profit Organizations
Not-for-Profit Health Care Organizations and Colleges & Universities
Abitus FAR教材(ver6.1)のMC/TBS問題数
MC問題: 149(FAR1)+172(FAR2)+108(FAR3)+284(FAR4)+167(FAR5) = 880問
TBS問題: 60(FAR1～3)+32(FAR4)+29(FAR5) = 121問
Follow me!
