Here's the mindset that I went into FAR with, as well as the other sections, and I think it logically makes sense and I have passed AUD, FAR, and REG so it has worked for me thus far. When I was studying for FAR I was completely overwhelmed by the material. You can start getting into the details and before you know it you are 3 miles deep in a rabbit hole. Here is my pro tip for passing FAR…
The CPA certification is the hardest of all of the certifications to obtain and CPA's are generally regarded as being some of the most intelligent professionals in the business community. The AICPA wants to make sure the CPA title always retains its superiority. So there are ten million details that can be tested on FAR and all of these details are 100% fair game but does the AICPA really want people out there with “CPA” by their name if said people do not have a working knowledge of base line accounting concepts like depreciation, Accounts receivable, Debt/bonds, Equity, and general governmental stuff? No chance. Of coarse they can test you on anything and everything, but for the sake of preserving the prestige that comes with having “CPA” by your name, they really want to make sure people who pass the exam have a strong knowledge of more basic accounting concepts. To further my point (and I'm sure that others had different experiences) I only had a total of 3 MCQ's regarding leases and pensions.
So take a deep breath, step back, and ask yourself “If I were handing out CPA licenses, what would I want to be certain the person I'm giving this license to understands?” If I could pass FAR, there's not a doubt in my mind that everyone who has made it to this point in this wild journey can also pass it.