Equity method & joint ventures on the FAR CPA Exam
Equity method & joint ventures is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.II.E, Investments, which sits in FAR Area II, Select Balance Sheet Accounts, at 30 to 40% of the section.
- Section
- FAR, Financial Accounting and Reporting
- Area
- FAR.II, Select Balance Sheet Accounts, 30 to 40% of the section
- Group
- FAR.II.E, Investments
- Authoritative literature
- ASC 323
- Skill levels tested
- Application, Analysis
Which standard covers Equity method & joint ventures on the CPA Exam?
Equity method & joint ventures is tested against ASC 323. The wider group FAR.II.E also reaches ASC 320, ASC 321, ASC 326, ASC 825.
At what skill level is Equity method & joint ventures tested?
Equity method & joint ventures 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 Equity method & joint ventures tested outside FAR?
Yes. The same literature is tested outside FAR: ASC 323 in FAR.II.F (Intangible assets & goodwill).
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 Equity method & joint ventures tested on the CPA Exam?
Equity method & joint ventures is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.II.E, Investments, which sits in FAR Area II, Select Balance Sheet Accounts, at 30 to 40% of the section.