Cpa far exam Study guides, Class notes & Summaries
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![CPA Exam - FAR (Financial Accounting & Reporting) – Questions & Correct Solutions](/docpics/4201677/65a03ed6bfcc7_4201677_121_171.jpeg)
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CPA Exam - FAR (Financial Accounting & Reporting) – Questions & Correct Solutions
- Exam (elaborations) • 128 pages • 2024
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CPA Exam - FAR (Financial Accounting & Reporting) – Questions & Correct Solutions
![CPA FAR Exam correct questions and answers 100% Correct](/docpics/4988829/6619a0a58bfd5_4988829_121_171.jpeg)
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CPA FAR Exam correct questions and answers 100% Correct
- Exam (elaborations) • 9 pages • 2024
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CPA FAR Exam correct questions and answers 100% Correct
![CPA Foundation Financial Accounting and Reporting MIND MAPS](/docpics/2869181/64818ac3a7658_2869181_121_171.jpeg)
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CPA Foundation Financial Accounting and Reporting MIND MAPS
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Being a closed-book exam for the CPA Australia papers, my comprehensive yet well-structured summary mind maps has enabled me to pass the Financial Accounting and Reporting exam at the first attempt! This bundle also screenshots from videos I have watched on FAR to aid my understanding of this complex module!
![CPA Exam FAR – Questions With Detailed Solutions](/docpics/4201309/65a032c4efd28_4201309_121_171.jpeg)
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CPA Exam FAR – Questions With Detailed Solutions
- Exam (elaborations) • 60 pages • 2024
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CPA Exam FAR – Questions With Detailed Solutions
![FAR CPA Exam - F1 (MC Questions That I Got Wrong The 1st Time)](/docpics/4201494/65a0394297431_4201494_121_171.jpeg)
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FAR CPA Exam - F1 (MC Questions That I Got Wrong The 1st Time)
- Exam (elaborations) • 18 pages • 2024
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FAR CPA Exam - F1 (MC Questions That I Got Wrong The 1st Time)
![CPA FAR Exam Questions with Correct Answers 2023 (100% Accurate)](/docpics/643acd17e529f_2603033.jpg)
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CPA FAR Exam Questions with Correct Answers 2023 (100% Accurate)
- Exam (elaborations) • 28 pages • 2023
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Identifying a Variable Interest (VIE) Correct Answer All Must be Met: 
 
1. There is an arrangement between company and business entity 
2. The business entity is a legal entity 
3. The business fails to qualify for an exclusion 
4. The interest is more than insignificant 
5. The company has an explicit or implicit variable interest in the entity 
 
Securities and Exchange Commission Correct Answer - established in 1934 by Securities and Exchange Act 
- all public and large private companies are...
![FAR CPA Exam Study Guide (Part 1) Questions & Answers 2023/2024](/docpics/3904998/656295916321a_3904998_121_171.jpeg)
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FAR CPA Exam Study Guide (Part 1) Questions & Answers 2023/2024
- Exam (elaborations) • 56 pages • 2023
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FAR CPA Exam Study Guide (Part 1) Questions & Answers 2023/2024 
 
 
Intangible Asset Finite Life Impairment (Two Steps) - ANSWER-1. Recoverability Test 
Carrying Amount > Sum of Undiscounted CF's = Impaired 
2. Impaired Amount 
Carrying Amount - FV or Discounted CF's 
 
Reciprocal - ANSWER-"Substance" exchanged for "substance" 
 
Ex. Paying cash for a candy bar 
 
Non-Reciprocal - ANSWER-"Substance" exchanged for nothing 
 
Ex. Donation 
 
Measurement Refocus Journal Entry (Governmen...
![CPA Exam - FAR - Area I - Concepts And Financial Statements](/docpics/4201531/65a03a382f64e_4201531_121_171.jpeg)
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CPA Exam - FAR - Area I - Concepts And Financial Statements
- Exam (elaborations) • 15 pages • 2024
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CPA Exam - FAR - Area I - Concepts And Financial Statements
![LEV3701 SUMMARY NOTES](/docpics/63e2b5bd9075e_2347260.jpg)
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LEV3701 SUMMARY NOTES
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LEV Notes 
Law of Evidence (University of South Africa) 
lOMoARcPSD| 
WITNESSES 
2 aspects of oral evidence: 
1. COMPETENCE OF WITNESS TO TESTIFY 
Whether person has mental capacity to testify – if not, they are not competent to testify & court cannot 
hear their evidence under any circumstances 
Note the diff btw admissibility and competence: 
- Admissibility = evidence of a person who is already a competent witness 
- Competence = focuses on the person 
Parties cannot consent to admission o...
![FAR CPA Exam – Questions With Solutions](/docpics/4201252/65a0312302185_4201252_121_171.jpeg)
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FAR CPA Exam – Questions With Solutions
- Exam (elaborations) • 15 pages • 2024
- Available in package deal
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- $14.99
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FAR CPA Exam – Questions With Solutions
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