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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Presentation of Financial Statements | 15% | - Statement of profit or loss and OCI - Statement of financial position - Statement of cash flows and notes |
| Topic 2: Role and Regulatory Framework of Financial Reporting | 15% | - Business entities and reporting obligations - Conceptual framework and qualitative characteristics - Regulatory environment and standards setting |
| Topic 3: Financial Instruments | 12% | - Classification and measurement - Recognition, derecognition and disclosure |
| Topic 4: Revenue, Provisions and Liabilities | 14% | - Revenue from contracts with customers - Provisions, contingent liabilities and assets |
| Topic 5: Impairment of Assets | 6% | - Impairment indicators and recoverable amount - Impairment testing and recognition |
| Topic 6: Business Combinations and Group Accounting | 20% | - Non-controlling interests - Consolidation principles and procedures - Business combinations and goodwill |
| Topic 7: Income Taxes | 18% | - Tax effects in financial statements - Current and deferred tax calculation |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
1. In an efficient market, normally if interest rates rise, share prices will
A) rise since banks invest their increased profits.
B) fall since investors expect a higher return.
C) fall in anticipation of a reversal in the interest rate cycle.
D) rise due to the overall positive sentiment.
2. Restrictions on the scope of a specific accounting standard are stated in
A) the IASB's Conceptual Framework.
B) the explanatory materials provided by the AASB.
C) that specific standard.
D) various Statements of Accounting Concepts (SACs) issued by the AASB.
3. The accounting policies used by companies must result in financial reports that are
A) signed by the CEO or equivalent.
B) easy to read.
C) independently audited.
D) comparable with previous years' reports.
4. Which one of the following would be included in the statement of financial position?
A) depreciation
B) distribution costs
C) deferred tax
D) gains on property valuations
5. In individual countries, Generally Accepted Accounting Principles (GAAP) is primarily a combination of
A) national company law and national accounting standards.
B) company law, accounting standards, local stock exchange requirements and international accounting standards.
C) national company law, national accounting standards and local stock exchange requirements.
D) national company law and local stock exchange requirements.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: C | Question # 3 Answer: D | Question # 4 Answer: C | Question # 5 Answer: C |
