CPA Financial Accounting and Reporting Exam: Financial-Accounting-and-Reporting Exam
"CPA Financial Accounting and Reporting Exam", also known as Financial-Accounting-and-Reporting exam, is a CPA Australia Certification. With the complete collection of questions and answers, ExamcollectionPass has assembled to take you through 100 Q&As to your Financial-Accounting-and-Reporting Exam preparation. In the Financial-Accounting-and-Reporting exam resources, you will cover every field and category in CPA Foundation Program Certification helping to ready you for your successful CPA Australia Certification.
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- Exam Code: Financial-Accounting-and-Reporting
- Exam Name: CPA Financial Accounting and Reporting Exam
- Certification Provider: CPA Australia
- Corresponding Certification: CPA Foundation Program
- Updated: Sep 08, 2026
- No. of Questions: 100 Questions & Answers with Testing Engine
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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 financial position - Statement of cash flows and notes - Statement of profit or loss and OCI |
| Topic 2: Business Combinations and Group Accounting | 20% | - Business combinations and goodwill - Consolidation principles and procedures - Non-controlling interests |
| 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: Income Taxes | 18% | - Tax effects in financial statements - Current and deferred tax calculation |
| Topic 5: Revenue, Provisions and Liabilities | 14% | - Revenue from contracts with customers - Provisions, contingent liabilities and assets |
| Topic 6: Impairment of Assets | 6% | - Impairment indicators and recoverable amount - Impairment testing and recognition |
| Topic 7: Financial Instruments | 12% | - Classification and measurement - Recognition, derecognition and disclosure |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
The two fundamental qualitative characteristics of the financial information are
- A. verifiability and relevance.
- B. relevance and faithful representation.
- C. faithful representation and comparability.
- D. relevance and comparability.
Correct Answer: B 🗳️
Which one of the following methods is not used for 'creative accounting'?
- A. profit smoothing
- B. off balance sheet financing
- C. window dressing
- D. aggressive debt management
Correct Answer: D 🗳️
Which one of the following contributes to an efficient capital market?
- A. information about the stock market can be obtained cheaply
- B. having stock markets in every country
- C. stock markets ensuring that companies do not overcharge for their products
- D. stock markets being managed by directors of companies that are listed on the stock market
Correct Answer: A 🗳️
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 🗳️
Restrictions on the scope of a specific accounting standard are stated in
- A. the explanatory materials provided by the AASB.
- B. that specific standard.
- C. various Statements of Accounting Concepts (SACs) issued by the AASB.
- D. the IASB's Conceptual Framework.
Correct Answer: B 🗳️
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