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 |
|---|---|---|
| Topic 1: Business Combinations and Group Accounting | 20% | - Non-controlling interests - Business combinations and goodwill - Consolidation principles and procedures |
| Topic 2: Presentation of Financial Statements | 15% | - Statement of cash flows and notes - Statement of profit or loss and OCI - Statement of financial position |
| Topic 3: Financial Instruments | 12% | - Classification and measurement - Recognition, derecognition and disclosure |
| Topic 4: Role and Regulatory Framework of Financial Reporting | 15% | - Regulatory environment and standards setting - Conceptual framework and qualitative characteristics - Business entities and reporting obligations |
| Topic 5: Revenue, Provisions and Liabilities | 14% | - Provisions, contingent liabilities and assets - Revenue from contracts with customers |
| Topic 6: Impairment of Assets | 6% | - Impairment testing and recognition - Impairment indicators and recoverable amount |
| Topic 7: Income Taxes | 18% | - Tax effects in financial statements - Current and deferred tax calculation |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
To be relevant, financial information has to
I)be provided in a timely manner.
II)comply with the going concern assumption.
III)have predictive and/or confirmatory value.
IV)exclude computations that are difficult to understand.
- A. II and III only
- B. I and III only
- C. I and II only
- D. III and IV only
Correct Answer: B 🗳️
According to the IASB Conceptual Framework, income is an increase in economic benefits in the form of I)inflows.
II)decreases of liabilities.
III)enhancements of assets.
IV)contributions from equity holders.
- A. I, II and III only
- B. I, II and IV only
- C. I, III and IV only
- D. II, III and IV only
Correct Answer: A 🗳️
Which one of the following best describes the objective of the International Financial Reporting Standards (IFRS) Foundation?
- A. to guide investors who compare the financial statements of one entity in one country with those of another entity located elsewhere
- B. to promote the application, convergence and use of International Financial Reporting Standards (IFRS) as a high quality reporting solution
- C. to co-ordinate the accounting profession on a global scale by issuing and establishing international standards
- D. to develop an International regulatory framework in the national jurisdictions of countries that produce accountants
Correct Answer: B 🗳️
According to IASB's Conceptual Framework, an expense is a decrease in economic benefits in the form of
I.
outflows.
II.
decreases of assets.
III.
incurrences of liabilities.
IV.
contributions to equity holders.
- A. I, II and III only
- B. I, II and IV only
- C. I, III and IV only
- D. II, III and IV only
Correct Answer: A 🗳️
Which one of the following is not a function of the trustees of the International Financial Reporting Standards Foundation (IFRS Foundation)?
- A. ensuring the financing of the International Accounting Standards Board (IASB)
- B. promoting the application of International Financial Reporting Standards (IFRSs)
- C. appointing the members of the International Accounting Standards Board (IASB)
- D. providing suggestions on technical matters relating to accounting standards
Correct Answer: D 🗳️
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