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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Revenue, Provisions and Liabilities | 14% | - Revenue from contracts with customers - Provisions, contingent liabilities and assets |
| Topic 2: Impairment of Assets | 6% | - Impairment testing and recognition - Impairment indicators and recoverable amount |
| Topic 3: Financial Instruments | 12% | - Recognition, derecognition and disclosure - Classification and measurement |
| Topic 4: Role and Regulatory Framework of Financial Reporting | 15% | - Regulatory environment and standards setting - Business entities and reporting obligations - Conceptual framework and qualitative characteristics |
| Topic 5: Income Taxes | 18% | - Current and deferred tax calculation - Tax effects in financial statements |
| Topic 6: Presentation of Financial Statements | 15% | - Statement of cash flows and notes - Statement of profit or loss and OCI - Statement of financial position |
| Topic 7: Business Combinations and Group Accounting | 20% | - Non-controlling interests - Business combinations and goodwill - Consolidation principles and procedures |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
Which one of the following statements is correct about using judgement in the financial reporting process?
- A. A true and fair view cannot be assured if individual judgement is allowed.
- B. Accountants should not be allowed to use their own judgement.
- C. Use of individual judgement is required to choose between alternative methods available within accounting standards.
- D. Judgement can be allowed in the statement of comprehensive income but not in the statement of financial position.
A company's financial report is compliant with International Financial Reporting Standards. Where in the report would an investor find the amount of money received by the company for investment activities?
- A. statement of cash flows
- B. statement of changes in equity
- C. statement of financial position
- D. statement of comprehensive income
In a stock market that displays strong efficiency, share prices reflect all available
- A. public information.
- B. information about past changes in share prices.
- C. public and inside information.
- D. information about future expansion plans.
The body that is part of the international standard-setting framework reporting to the International Financial Reporting Standards Foundation (IFRS Foundation) is the
- A. International Accounting Board.
- B. International Accounting Standards Committee.
- C. Centre on Transnational Corporations.
- D. International Accounting Standards Board.
The objective of the International Accounting Standards Board (IASB) is to
- A. provide strategic advice to the International Financial Reporting Standards Advisory Council.
- B. set International Financial Reporting Standards.
- C. enforce International Financial Reporting Standards.
- D. oversee the standard setting process and International Financial Reporting Standards Advisory Council.
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