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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 - Accounting regulation and GAAP/IFRS - Users and developments impacting reporting - Regulatory environment and reporting requirements |
| Topic 2: Analysis of financial statements | 10% | - Limitations of financial statement analysis - Financial ratio calculation and interpretation |
| 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: Business combinations | 13% | - Impairment and journal entries - Accounting issues for business combinations - Goodwill measurement and disclosure - Consolidated financial statements - Non-controlling interest and control concepts |
| Topic 6: Financial statements | 15% | - Statement of financial position - Statement of profit or loss and other comprehensive income - Discrepancy detection and correction - Statement of cash flows |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
1. Which one of the following is not an Australian Securities Exchange (ASX) principle of good corporate governance?
A) Respect the rights of shareholders.
B) Promote ethical and responsible decision-making.
C) Remunerate fairly and responsibly.
D) Safeguard the environment.
2. 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.
3. Which one of the following parties provides information to ensure that the financial statements show a true and fair view?
A) directors of the company
B) tax consultants
C) shareholders
D) financial Institutions
4. A company sold some old operating equipment from its factory. After depreciation was accounted for, a small gain on sale was recorded. According to the revised IAS 1 Presentation of Financial Statements, this transaction will be shown as a separate item 'gain on sale of equipment'. This item will be shown in the statement of
A) financial position.
B) cash flow.
C) changes in equity.
D) comprehensive income.
5. According to the Australian Accounting Standards Board, which one of the following is a benefit of adopting International Financial Reporting Standards (IFRSs)?
A) to become a resource for developing nations who can easily adopt IFRSs as a full set of standards
B) to increase foreign investors' understanding of local financial reports
C) to make it easier for tax authorities to calculate taxes on investors' overseas income
D) to enable the national government to control activities of foreign multinationals
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: D | Question # 3 Answer: A | Question # 4 Answer: D | Question # 5 Answer: B |
