Temporary vs permanent differences; current & deferred on the FAR CPA Exam
Temporary vs permanent differences; current & deferred is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.III.D, Accounting for income taxes, 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.D, Accounting for income taxes
- Authoritative literature
- ASC 740
- Skill levels tested
- Application, Analysis
Which standard covers Temporary vs permanent differences; current & deferred on the CPA Exam?
Temporary vs permanent differences; current & deferred is tested against ASC 740.
At what skill level is Temporary vs permanent differences; current & deferred tested?
Temporary vs permanent differences; current & deferred 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 Temporary vs permanent differences; current & deferred tested outside FAR?
Yes. The same literature is tested outside FAR: ASC 740 in FAR.I.C (Public-company & periodic reporting); ASC 740 in BAR.II.J (Public company reporting topics).
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 Temporary vs permanent differences; current & deferred tested on the CPA Exam?
Temporary vs permanent differences; current & deferred is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.III.D, Accounting for income taxes, which sits in FAR Area III, Select Transactions, at 25 to 35% of the section.