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- Europe: 82,500 Euro
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Reporting | 30–40 | - Financial Statement Analysis and Ratios - Public Company Reporting and SEC Requirements - State and Local Governmental Accounting - Conceptual Framework and Standard-Setting - General-Purpose Financial Statements – Not-for-Profit Entities - General-Purpose Financial Statements – For-Profit Entities |
| Topic 2: Select Transactions | 25–35 | - Accounting Changes and Error Corrections - Income Taxes (ASC 740) - Leases (ASC 842) - Derivatives, Hedging, and Foreign Currency - Business Combinations and Consolidations - Revenue Recognition (ASC 606) |
| Topic 3: Select Balance Sheet Accounts | 30–40 | - Cash, Receivables, and Investments - Fair Value Measurements - Inventory and Property, Plant & Equipment - Intangible Assets and Goodwill - Liabilities, Debt, and Equity |
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