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How much do they test on FRF for SMEs on the FAR test? I was just discussing with a CPA candidate friend of mine. When I took FAR, the AICPA had not issued them. My head is still spinning from memorizing differences between US GAAP and IFRS, I can’t imagine another framework in the mix.
F- 84
A- 81
R- 86
B- 74, 71, 83
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