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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: The financial reporting environment | 25% | - Conceptual framework and elements of financial statements - Types of business entity and structure - Role of International Accounting Standards Board - Accounting standards and policies - Users and developments impacting reporting - Regulatory environment and reporting requirements - Accounting regulation and GAAP/IFRS |
| Topic 2: Business combinations | 13% | - Non-controlling interest and control concepts - Goodwill measurement and disclosure - Accounting issues for business combinations - Impairment and journal entries - Consolidated financial statements |
| Topic 3: Application of specific accounting standards | 22% | - Foreign currency transactions and translation - Current and deferred income tax accounting - Revenue recognition and ledger reconciliation - Intangible assets and journal entries |
| Topic 4: The accounting theory | 15% | - Recognition criteria per conceptual framework - Historical cost vs other valuation methods - Agency and contracting theories |
| Topic 5: Analysis of financial statements | 10% | - Financial ratio calculation and interpretation - Limitations of financial statement analysis |
| Topic 6: Financial statements | 15% | - Discrepancy detection and correction - Statement of financial position - Statement of profit or loss and other comprehensive income - Statement of cash flows |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
Which one of the following is not an advantage of accounting regulation?
- A. It instils public confidence in the accounting system employed in commerce and industry.
- B. It provides flexibility in the way accounting information is presented to users.
- C. It provides the required accounting information to all necessary shareholders.
- D. It provides quality of information in and across financial statements.
Which one of the following countries has the view that Generally Accepted Accounting Principles (GAAP) refers to accounting practices which are regarded as permissible by the accounting profession?
- A. United Kingdom
- B. Australia
- C. Canada
- D. United States of America
Which one of the following shows whether the financial statements of a company show a true and fair presentation of the financial performance of the company?
- A. Statement of cash flows
- B. Corporate Governance Statement
- C. Director's Report
- D. Auditor's Report
Which one of the following statements is correct in relation to presenting the financial position of an entity?
- A. Liquidity is the ability to repay long-term financial commitments, whereas solvency is the ability to repay short-term commitments.
- B. Solvency is the availability of cash over the long-term, while liquidity is the availability of funds over the short-term to meet financial commitments as they fall due.
- C. Liquidity represents cash holdings, while solvency is long-term profitability.
- D. Solvency is the availability of total assets over a long-term, while liquidity is the availability of total assets over the short-term to meet financial commitments as they fall due.
.
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, III and IV only
- C. I, II and IV only
- D. II, III and IV only
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