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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Revenue, Provisions and Liabilities | 14% | - Revenue from contracts with customers - Provisions, contingent liabilities and assets |
| Role and Regulatory Framework of Financial Reporting | 15% | - Business entities and reporting obligations - Regulatory environment and standards setting - Conceptual framework and qualitative characteristics |
| Impairment of Assets | 6% | - Impairment indicators and recoverable amount - Impairment testing and recognition |
| Financial Instruments | 12% | - Recognition, derecognition and disclosure - Classification and measurement |
| Business Combinations and Group Accounting | 20% | - Business combinations and goodwill - Consolidation principles and procedures - Non-controlling interests |
| Income Taxes | 18% | - Tax effects in financial statements - Current and deferred tax calculation |
| Presentation of Financial Statements | 15% | - Statement of profit or loss and OCI - Statement of cash flows and notes - Statement of financial position |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
A company purchased a machine 10 years ago for $143 890. It is expected that the machine will generate future revenues of $108 495. The machine could be scrapped for $81 232. An equivalent machine in the same condition would cost $94 950 to buy now. What is the deprival value of the asset?
- A. $81 232
- B. $94 950
- C. $108 495
- D. $35 395
Which one of the following would be recognised in the statement of profit or loss and other comprehensive income?
- A. employee wages
- B. prepayment of expenses
- C. inventory
- D. retained earnings
Which one of the following financial statements helps provide information about factors that might affect an entity's liquidity or solvency?
- A. statement of cash flows
- B. statement of profit or loss and other comprehensive income
- C. statement of changes in equity
- D. notes to the financial statements
Financial managers will benefit in a strongly efficient market by
- A. having their shareholders be tolerant of low profits if higher profits are expected in the future.
- B. being able to take more risks without shareholders' consent.
- C. having their shareholders invest more money into expanding the company's operations.
- D. being able to decide what information needs to be made available to shareholders.
The use of the principle of substance over form is found in which one of the following accounting treatments?
- A. accounting for non-current assets
- B. accounting for finance leases
- C. accounting for inventories
- D. accounting for property, plant and equipment
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