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: Revenue, Provisions and Liabilities | 14% | - Revenue from contracts with customers - Provisions, contingent liabilities and assets |
| Topic 2: Business Combinations and Group Accounting | 20% | - Business combinations and goodwill - Non-controlling interests - Consolidation principles and procedures |
| Topic 3: Role and Regulatory Framework of Financial Reporting | 15% | - Conceptual framework and qualitative characteristics - Business entities and reporting obligations - Regulatory environment and standards setting |
| Topic 4: Presentation of Financial Statements | 15% | - Statement of profit or loss and OCI - Statement of cash flows and notes - Statement of financial position |
| Topic 5: Financial Instruments | 12% | - Recognition, derecognition and disclosure - Classification and measurement |
| 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:
Which one of the following is not a function of the trustees of the International Financial Reporting Standards Foundation (IFRS Foundation)?
- A. appointing the members of the International Accounting Standards Board (IASB)
- B. providing suggestions on technical matters relating to accounting standards
- C. promoting the application of International Financial Reporting Standards (IFRSs)
- D. ensuring the financing of the International Accounting Standards Board (IASB)
Correct Answer: B 🗳️
PLO Advertising Ltd (PLO) buys a new stretch limousine for $40 000. A number of individuals have expressed an interest in buying the limousine from PLO for $60 000. The board members decide that the limousine is worth between $65 000 and $70 000. What is the fair value of the limousine?
- A. $70 000
- B. $40 000
- C. $65 000
- D. $60 000
Correct Answer: D 🗳️
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. Director's Report
- B. Statement of cash flows
- C. Auditor's Report
- D. Corporate Governance Statement
Correct Answer: C 🗳️
Which one of these is a key principle of good corporate governance?
- A. non-disclosure of directors' agency relationship with the company
- B. effective communication with shareholders
- C. restriction of shareholders' rights in decision-making
- D. effective management of the employees of the company
Correct Answer: B 🗳️
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. comprehensive income.
- B. financial position.
- C. cash flow.
- D. changes in equity.
Correct Answer: A 🗳️
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