- Exam Code: Financial-Accounting-and-Reporting
- Exam Name: CPA Financial Accounting and Reporting Exam
- Certification Provider: CPA Australia
- Corresponding Certification:CPA Foundation Program
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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Presentation of Financial Statements | 15% | - Statement of financial position - Statement of profit or loss and OCI - Statement of cash flows and notes |
| Income Taxes | 18% | - Tax effects in financial statements - Current and deferred tax calculation |
| Financial Instruments | 12% | - Classification and measurement - Recognition, derecognition and disclosure |
| Business Combinations and Group Accounting | 20% | - Business combinations and goodwill - Consolidation principles and procedures - Non-controlling interests |
| Revenue, Provisions and Liabilities | 14% | - Provisions, contingent liabilities and assets - Revenue from contracts with customers |
| Impairment of Assets | 6% | - Impairment indicators and recoverable amount - Impairment testing and recognition |
| Role and Regulatory Framework of Financial Reporting | 15% | - Conceptual framework and qualitative characteristics - Regulatory environment and standards setting - Business entities and reporting obligations |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
A multinational company is converting the methodology of reporting by its subsidiaries in various countries to make it uniform with the requirements of the International Financial Reporting Standards (IFRS). While changing the reporting methodologies, accountants have to apply certain judgments.
Which one of the following is not a valid motivation for decision making on reporting methodologies?
- A. to present the financial statements in a manner that is understood by most users
- B. to comply with the information demands of government bodies in home country
- C. to be consistent with the methodologies followed in the home country of the company
- D. to present the company's financial performance in the most favourable way
Which one of the following would be recognised in the statement of profit or loss and other comprehensive income?
- A. retained earnings
- B. employee wages
- C. prepayment of expenses
- D. inventory
Which form of capital market efficiency exists when share prices on the stock market reflect all information whether public or not?
- A. semi-strong form efficiency
- B. strong form efficiency
- C. allocative efficiency
- D. information processing efficiency
In relation to financial statements, the 'true and fair override' indicates that
- A. accounting standards must be complied with under all circumstances.
- B. departure is allowed from accounting standards under specific instances to show a fair presentation.
- C. statements need not always be true and accurate.
- D. the true and fair requirement need not be complied with by certain industries.
The Framework for the Preparation and Presentation of Financial Statements which assists the development of the International Financial Reporting Standards (IFRS) was originally approved by the
- A. IFRS Interpretations Committee (IFRIC).
- B. International Accounting Standards Committee (IASC).
- C. International Federation of Accountants (IFAC).
- D. International Accounting Standards Board (IASB).
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