Lessee measurement (ROU asset & lease liability) on the FAR CPA Exam
Lessee measurement (ROU asset & lease liability) is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.III.F, Leases, 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.F, Leases
- Authoritative literature
- ASC 842
- Skill levels tested
- Application, Analysis
Which standard covers Lessee measurement (ROU asset & lease liability) on the CPA Exam?
Lessee measurement (ROU asset & lease liability) is tested against ASC 842.
At what skill level is Lessee measurement (ROU asset & lease liability) tested?
Lessee measurement (ROU asset & lease liability) 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 Lessee measurement (ROU asset & lease liability) tested outside FAR?
Yes. The same literature is tested outside FAR: ASC 842 in BAR.II.I (Leases).
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 Lessee measurement (ROU asset & lease liability) tested on the CPA Exam?
Lessee measurement (ROU asset & lease liability) is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.III.F, Leases, which sits in FAR Area III, Select Transactions, at 25 to 35% of the section.