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Topic: The CSO doesn’t list partnership accountg (

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wool1
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Joined: 26 May 2011
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Posted: 25 Mar 2012 at 22:49 \| IP Logged

In the FAR section of AICPA's "Content Specficiation Outlines," partnerships isn't mentioned at all. Does anyone know why?

http://www.aicpa.org/becomeacpa/cpaexam/examinationcontent/c ontentandskills/pages/default.aspx

wool1
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Joined: 26 May 2011
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Posted: 27 Mar 2012 at 15:08 \| IP Logged

I guess what Im asking is, can someone confirm that partnership accounting appears on FAR?

astone
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Joined: 23 Mar 2011
Location: United States
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Posts: 91

Posted: 29 Mar 2012 at 11:51 \| IP Logged

Financial Accounting and Reporting (FAR)

I. Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements (17% - 23%)

B. Conceptual Framework

1. Financial reporting by business entities (Partnerships are a considered a "business entity").

msod1273
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Joined: 04 Oct 2010
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Posts: 179

Posted: 31 Mar 2012 at 13:49 \| IP Logged

The chances are Partnership question might and might not appear on the exam but if it is part of the review course then study for it.

Khan_Windsor
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Joined: 18 Oct 2007
Location: Canada
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Posts: 125

Posted: 01 Apr 2012 at 21:15 \| IP Logged

I have taken FAR many times , i don't recall if i ever had a question on it.

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