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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 - Business combinations and goodwill - Consolidation principles and procedures |
| Topic 2: Income Taxes | 18% | - Current and deferred tax calculation - Tax effects in financial statements |
| Topic 3: Role and Regulatory Framework of Financial Reporting | 15% | - Business entities and reporting obligations - Conceptual framework and qualitative characteristics - Regulatory environment and standards setting |
| 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: Impairment of Assets | 6% | - Impairment indicators and recoverable amount - Impairment testing and recognition |
| Topic 6: Revenue, Provisions and Liabilities | 14% | - Revenue from contracts with customers - Provisions, contingent liabilities and assets |
| Topic 7: Financial Instruments | 12% | - Recognition, derecognition and disclosure - Classification and measurement |
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.
An agent is answerable under the contract to the agent's principal and must account for the resources of the agent's principal and the money the agent has gained working on the principal's behalf. In the context of agency, this definition describes an agent's
- A. relationship.
- B. fiduciary duty.
- C. contract.
- D. accountability.
Liquidity of a company is based on its ability to
- A. meet short term commitments.
- B. buy back shares.
- C. meet long term commitments.
- D. pay dividends to shareholders.
In relation to financial statements, the 'true and fair override' indicates that
- A. the true and fair requirement need not be complied with by certain industries.
- B. accounting standards must be complied with under all circumstances.
- C. departure is allowed from accounting standards under specific instances to show a fair presentation.
- D. statements need not always be true and accurate.
The accounting policies used by companies must result in financial reports that are
- A. independently audited.
- B. comparable with previous years' reports.
- C. signed by the CEO or equivalent.
- D. easy to read.
