Recognition & measurement of receivables on the FAR CPA Exam
Recognition & measurement of receivables is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.II.B, Trade receivables, 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.B, Trade receivables
- Authoritative literature
- ASC 310
- Skill levels tested
- Remembering, Application
Which standard covers Recognition & measurement of receivables on the CPA Exam?
Recognition & measurement of receivables is tested against ASC 310. The wider group FAR.II.B also reaches ASC 321, ASC 326.
At what skill level is Recognition & measurement of receivables tested?
Recognition & measurement of receivables is tested at 2 skill levels: Remembering (recall and understanding, which is multiple choice territory), Application (applying a rule to a fact pattern, which is where most simulations sit).
Is Recognition & measurement of receivables tested outside FAR?
No. Within the current blueprint the literature behind Recognition & measurement of receivables is tested in FAR only.
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 Recognition & measurement of receivables tested on the CPA Exam?
Recognition & measurement of receivables is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.II.B, Trade receivables, which sits in FAR Area II, Select Balance Sheet Accounts, at 30 to 40% of the section.