PocketCPA

Acquisition method: assets acquired, goodwill & NCI on the FAR CPA Exam

Acquisition method: assets acquired, goodwill & NCI is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.III.G, Business combinations & consolidation, which sits in FAR Area III, Select Transactions, at 25 to 35% of the section.

Section
FAR, Financial Accounting and Reporting
Area
FAR.III, Select Transactions, 25 to 35% of the section
Group
FAR.III.G, Business combinations & consolidation
Authoritative literature
ASC 805
Skill levels tested
Application, Analysis

Which standard covers Acquisition method: assets acquired, goodwill & NCI on the CPA Exam?

Acquisition method: assets acquired, goodwill & NCI is tested against ASC 805. The wider group FAR.III.G also reaches ASC 350, ASC 480, ASC 730, ASC 810.

At what skill level is Acquisition method: assets acquired, goodwill & NCI tested?

Acquisition method: assets acquired, goodwill & NCI is tested at 2 skill levels: Application (applying a rule to a fact pattern, which is where most simulations sit), Analysis (working across several concepts at once, which is simulation territory).

Is Acquisition method: assets acquired, goodwill & NCI tested outside FAR?

Yes. The same literature is tested outside FAR: ASC 805 in FAR.II.F (Intangible assets & goodwill); ASC 805 in FAR.II.I (Equity); ASC 805 in FAR.III.H (Stock compensation); ASC 805 in FAR.III.I (Subsequent events); ASC 805 in BAR.II.F (Business combinations).

Area, group, topic, standard and skill levels are the AICPA published blueprint. Pass rates are the AICPA published candidate pass rates for 2026 through Q2, read from AICPA & CIMA on 2026-08-17. The AICPA publishes them quarterly. Where the same standard is tested outside FAR is PocketCPA's own mapping.

Every FAR blueprint area, group and topic · Which standards the CPA Exam tests · FAR pass rate and format

Common questions

Is Acquisition method: assets acquired, goodwill & NCI tested on the CPA Exam?

Acquisition method: assets acquired, goodwill & NCI is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.III.G, Business combinations & consolidation, which sits in FAR Area III, Select Transactions, at 25 to 35% of the section.