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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|
| Topic 1: Business Combinations and Group Accounting | 20% | - Non-controlling interests
- Consolidation principles and procedures
- Business combinations and goodwill
|
| Topic 2: Income Taxes | 18% | - Tax effects in financial statements
- Current and deferred tax calculation
|
| Topic 3: Impairment of Assets | 6% | - Impairment testing and recognition
- Impairment indicators and recoverable amount
|
| Topic 4: Presentation of Financial Statements | 15% | - Statement of cash flows and notes
- Statement of financial position
- Statement of profit or loss and OCI
|
| Topic 5: Financial Instruments | 12% | - Classification and measurement
- Recognition, derecognition and disclosure
|
| Topic 6: Role and Regulatory Framework of Financial Reporting | 15% | - Business entities and reporting obligations
- Regulatory environment and standards setting
- Conceptual framework and qualitative characteristics
|
| Topic 7: Revenue, Provisions and Liabilities | 14% | - Revenue from contracts with customers
- Provisions, contingent liabilities and assets
|
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
Generally accepted accounting practice recognises revenue when
- A. goods are dispatched to the customer.
- B. customers order goods.
- C. goods are produced.
- D. cash is received for the goods.
Answer: A
A rules-based approach to standard setting
- A. prescribes standards that attempt to cover all eventualities a business may face.
- B. ensures there are no conflicts within accounting standards as each issue is handled just once.
- C. helps a standard-setting body to prioritise matters.
- D. provides a broad framework for standard setting.
Answer: A
Which one of the following practices is not considered creative accounting?
- A. profit smoothing
- B. aggressive earnings management
- C. window dressing
- D. trading in derivatives
Answer: D
According to the Australian Accounting Standards Board, which one of the following is a benefit of adopting International Financial Reporting Standards (IFRSs)?
- A. to make it easier for tax authorities to calculate taxes on investors' overseas income
- B. to enable the national government to control activities of foreign multinationals
- C. to increase foreign investors' understanding of local financial reports
- D. to become a resource for developing nations who can easily adopt IFRSs as a full set of standards
Answer: C
Which one of these concepts suggests that stock prices react to new information almost instantly?
- A. market power
- B. efficient market
- C. incentive substitution
- D. bargaining power
Answer: B
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