FAR lesson sources
Last reviewed
The standards and authorities behind every PocketCPA lesson topic in FAR, Financial Accounting and Reporting. Each page lists the paragraphs its lessons cite.
- Balance Sheet: Classification and Offsetting (ASC 210)
- Income Statement and Comprehensive Income (ASC 220)
- Statement of Cash Flows (ASC 230)
- Accounting Changes and Error Corrections (ASC 250)
- Earnings Per Share (ASC 260)
- Interim Financial Reporting (ASC 270)
- Risks, Uncertainties and Going Concern (ASC 275)
- Segment Reporting (ASC 280)
- Cash and Cash Equivalents (ASC 305 / 230)
- Receivables: Recognition, Fees and Costs (ASC 310)
- Investments: Debt Securities (ASC 320)
- Investments: Equity Method and Joint Ventures (ASC 323)
- Financial Instruments: Credit Losses (CECL) (ASC 326)
- Inventory (ASC 330)
- Intangibles: Goodwill and Other (ASC 350)
- Property, Plant, and Equipment (ASC 360)
- Liabilities: Payables and Accrued Liabilities (ASC 405)
- Exit or Disposal Cost Obligations (ASC 420)
- Contingencies (ASC 450)
- Guarantees (ASC 460)
- Debt: Bonds and the Effective Interest Method (ASC 470)
- Equity (ASC 505)
- Revenue from Contracts with Customers (ASC 606)
- Transfers of Nonfinancial Assets to Noncustomers (ASC 610)
- Stock Compensation (ASC 718)
- Income Taxes (ASC 740)
- Business Combinations (ASC 805)
- Consolidation (ASC 810)
- Fair Value Measurement (ASC 820)
- Leases (ASC 842)
- Subsequent Events (ASC 855)
- Not-for-Profit Financial Statements (ASC 958)
- State and Local Government Accounting (GASB Statements No. 9, 33, 34, 54, 61, 63, 65, 68, 75, 84 and more)
- Financial Ratios and Performance Metrics (Financial analysis)
- Special-Purpose Frameworks (OCBOA / SPF)