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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| The financial reporting environment | 25% | - Regulatory environment and reporting requirements - Conceptual framework and elements of financial statements - Users and developments impacting reporting - Accounting standards and policies - Types of business entity and structure - Role of International Accounting Standards Board - Accounting regulation and GAAP/IFRS |
| Business combinations | 13% | - Non-controlling interest and control concepts - Goodwill measurement and disclosure - Consolidated financial statements - Accounting issues for business combinations - Impairment and journal entries |
| The accounting theory | 15% | - Historical cost vs other valuation methods - Agency and contracting theories - Recognition criteria per conceptual framework |
| Financial statements | 15% | - Statement of cash flows - Statement of profit or loss and other comprehensive income - Discrepancy detection and correction - Statement of financial position |
| Analysis of financial statements | 10% | - Limitations of financial statement analysis - Financial ratio calculation and interpretation |
| Application of specific accounting standards | 22% | - Foreign currency transactions and translation - Revenue recognition and ledger reconciliation - Intangible assets and journal entries - Current and deferred income tax accounting |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
Which one of the following would be included in the statement of financial position?
- A. depreciation
- B. gains on property valuations
- C. deferred tax
- D. distribution costs
Correct Answer: C 🗳️
Which of the following are the stated objectives of the International Accounting Standards Board (IASB)?
I)Enforce accounting standards.
II)Develop accounting standards.
III)Work for convergence of accounting standards.
- A. II and III only
- B. III only
- C. I and II only
- D. I only
Correct Answer: A 🗳️
Which one of the following is an objective of the International Federation of Accountants (IFAC)?
- A. to establish high quality professional standards in accountancy
- B. to provide direction to the Financial Accounting Standards Board (FASB)
- C. to provide advice on accounting standards to the OECD
- D. to issue new international financial reporting standards (IFRS)
Correct Answer: A 🗳️
Investors use the audited financial statements of a company to
I)evaluate the company's current return on assets
II)predict the company's market conditions for future years.
III)predict the company's market conditions for future years.
IV)make a judgement on the liquidity and solvency of the company.
- A. II and III only
- B. III and IV only
- C. I and IV only
- D. I and III only
Correct Answer: C 🗳️
In a stock market that displays strong efficiency, share prices reflect all available
- A. information about future expansion plans.
- B. public and inside information.
- C. information about past changes in share prices.
- D. public information.
Correct Answer: B 🗳️
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