Final-Mile Review  ·  High-yield CPA cram tools
CPA · Financial Accounting & Reporting

FAR is huge. Your last week isn't.

The 14 topics that generate the most testable points — each one compressed to a single rule, the distinctions the exam baits you on, and the traps that turn a right idea into a wrong answer.

Get the Cram Pack $19
Instant PDF download · 10 pages · ASC- & GASB-cited · 30-day money-back

The problem

FAR has the widest blueprint, the heaviest volume, and the lowest pass rate of any CPA section. The week before you sit, you don't need another 900-page outline. You need to know — cold — the handful of rules and traps that decide the most questions. That's the entire job of this pack.

What's inside — 14 high-yield topics

01
Revenue RecognitionASC 606 · the 5-step engine
02
Leases — LesseeASC 842 · the OWNES test
03
Bonds & Long-Term DebtASC 470 · effective interest
04
Deferred TaxesASC 740 · DTA/DTL, enacted rate
05
Business CombinationsASC 805 · goodwill, NCI
06
ConsolidationASC 810 · VIE, eliminations
07
Governmental AccountingGASB · funds, modified accrual
08
InventoryASC 330 · LCNRV vs. LCM
09
PP&E & ImpairmentASC 360/350 · two-step test
10
Earnings Per ShareASC 260 · TSM, if-converted
11
Stockholders' Equitytreasury stock, dividends
12
Pensions & OPEBASC 715 · funded status, SIR-AGE
13
Accounting Changes & ErrorsASC 250 · the 3 buckets
14
Statements & Frameworkcash flows, OCI = PUFER

See exactly what a page looks like

02 · Leases — Lessee (ASC 842)
THE RULE — classification: OWNES. Any one met → finance. None → operating.
Lease Liability = PV of remaining lease payments ROU Asset = Liability + prepaid rent + initial direct costs − incentives
TRAP → Discount rate is the rate implicit in the lease only if readily determinable; otherwise the lessee's incremental borrowing rate. "Use the lower rate" is old ASC 840 — distractor bait.

Every one of the 14 topics is built exactly like this: one rule, the formula, the distinctions, and the traps — nothing you won't be tested on.

Get it

$29$19
Launch price · instant PDF download · yours forever
Buy the FAR Cram Pack →
  • 10-page PDF — all 14 high-yield topics
  • The mnemonics: OWNES, SIR-AGE, PUFER, GRaSPP, "I CAN'T"
  • A 60-second whole-exam mnemonic sheet
  • ASC- & GASB-cited, current FAR Core blueprint
  • 30-day money-back, no questions

Questions

Is this a full study course?
No — and it's not trying to be. It's a final-mile sharpening tool for the week or two before you sit, to lock in the highest-yield rules and traps. Pair it with your question bank.
Is the content current?
Yes. It reflects the current FAR Core blueprint — lessee-only leases, topics that moved to BAR/TCP are deliberately left out so you don't waste minutes.
What format?
A clean, printable 10-page PDF. Read it on screen or print it and mark it up.
Refunds?
30 days, money back, no questions asked.