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 cut to a single rule, the distinctions the exam baits you on, and the traps that turn a right idea into a wrong answer. Pairs with your Becker course — or any review course — as the sheet you drill from in the final mile.

See the two tiers from $19.99
Instant PDF · 10 pages · ASC- & GASB-cited · Concierge plan + Q&A available · 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.

Two ways to buy

The Cram Pack
$19.99
The sheet. Everything you need for the final mile.
  • 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
  • Instant download, yours forever
Get the Cram Pack →
A human in your corner
Concierge
$49
The pack, plus a plan and a person for the final stretch.
  • Everything in the Cram Pack
  • A personalized FAR study plan built around your exam date & your course
  • Email Q&A through exam day — send a question, get a worked answer
  • The Becker-companion crosswalk — what to drill, where, in your course
  • Less than a fifth of one retake fee
Start with the Cram Pack →

Concierge is the pack plus hands-on help. Get the Cram Pack today, then reply to your receipt with your exam date & course — we build your plan, send the crosswalk, and open Q&A. The upgrade is invoiced when we set you up.

Pairs with your Becker course — not affiliated with or endorsed by Becker, the AICPA, or NASBA. No tool guarantees a score. 30-day money-back.

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.
How does the Concierge tier work?
After you buy, you tell us your exam date and review course. We build your personalized FAR study plan by hand and email it back (typically within one business day), along with the Becker-companion crosswalk. From then through exam day, email us specific FAR questions and we send back worked, exam-accurate answers. It's genuine human async support — not live tutoring or a guaranteed pass.
Refunds?
30 days, money back, no questions asked — on both tiers.