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Turn your FAR study material into CPA FAR flashcards

Upload your FAR notes, slides, PDFs or photos of textbook pages. Get flashcards you can review with spaced repetition, built from the exact material you need to know.

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Drop files here or browsePDF, DOCX, PPTX, text or photos of your notes · several files with Plus

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Why build your own CPA FAR flashcard deck

Most candidates studying for FAR are working through long standards, journal entries and formulas that are easy to recognize but hard to recall under time pressure. CPA FAR flashcards built from your own reading give you short prompts that test that recall directly.

Upload chapter PDFs, slides, notes or photos of pages you are studying
Review cards with spaced repetition so weak topics come back sooner
Pair flashcards with quizzes that include explanations for each answer
Export to Anki or CSV on a paid plan if you want to study elsewhere

Example CPA FAR flashcards

Under ASC 606, what are the five steps of revenue recognition?Identify the contract, identify the performance obligations, determine the transaction price, allocate the transaction price to the obligations, and recognize revenue when or as each obligation is satisfied.

What is the entry when bonds are issued at a discount?Debit Cash for the proceeds and Discount on Bonds Payable for the difference, then credit Bonds Payable at face value.

Under the equity method, how does an investor record its share of investee net income?Debit Investment in Investee and credit Equity in Earnings of Investee. Dividends received reduce the investment balance instead of being recorded as income.

Under ASC 842, how is the initial lease liability for a lease measured?At the present value of the remaining lease payments, discounted at the rate implicit in the lease or, if that rate is not known, the lessee's incremental borrowing rate.

How does a change in accounting estimate differ from a change in accounting principle?A change in estimate is applied prospectively in the period of change and future periods. A change in principle is generally applied retrospectively, with prior periods restated.

Generate the full set

Built from your sources

Upload PDFs, PowerPoint slides, DOCX files, plain text notes or photos of pages. Text recognition reads the images so your deck matches your course.

Spaced repetition

Cards you miss come back sooner and cards you know come back later, so review time goes to the FAR topics you are still shaky on.

Quizzes and mind maps too

Turn the same material into multiple choice, true/false or short answer quizzes with explanations, or a mind map of how standards connect.

How it works

Upload your material

Add the chapter PDFs, lecture slides or notes you are studying for FAR. No credit card is needed to start.

Generate your flashcards

DeckOwl creates question and answer cards from your files. Check the cards and edit any that need a clearer wording.

Review on a schedule

Study in the browser with spaced repetition and track which standards still need work before exam day.

If you were hoping to find a ready-made printable set, a generic deck will not match the chapters, problems and lecture emphasis in your own course. Generating cards from your materials keeps the focus on what your exam prep actually covers.

Start with the areas where your practice questions show gaps, such as leases, revenue recognition or equity method investments. Add cards as you go so the deck grows with what you are learning.

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Frequently asked questions

How many flashcards should I make for CPA FAR?

There is no fixed number that works for everyone. Many candidates make one card per standard, journal entry or formula they keep mixing up, then add more as they find new weak spots.

How should I study FAR topics with flashcards?

Write the answer in your own words before you flip the card, and note why the answer is right, not only what it is. Review the cards that you missed more often, since spaced repetition is built around that pattern.

Can I export my CPA FAR flashcards?

Exports are part of the paid plans. Plus at $39 per year or $7.99 per month includes PDF, DOCX, Anki and CSV export, while the free plan lets you study in the browser only.

Do I need a credit card to try DeckOwl?

No credit card is needed to start on the free plan, which includes 3 generations per month. Students with a school email get 40% off a paid plan.

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Keep exploring the topic

Review the main ideas visually or practice recalling them.