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: Financial Instruments | 12% | - Classification and measurement - Recognition, derecognition and disclosure |
| Topic 2: Business Combinations and Group Accounting | 20% | - Consolidation principles and procedures - Business combinations and goodwill - Non-controlling interests |
| Topic 3: Impairment of Assets | 6% | - Impairment indicators and recoverable amount - Impairment testing and recognition |
| Topic 4: Role and Regulatory Framework of Financial Reporting | 15% | - Business entities and reporting obligations - Regulatory environment and standards setting - Conceptual framework and qualitative characteristics |
| Topic 5: Revenue, Provisions and Liabilities | 14% | - Revenue from contracts with customers - Provisions, contingent liabilities and assets |
| Topic 6: Income Taxes | 18% | - Current and deferred tax calculation - Tax effects in financial statements |
| Topic 7: Presentation of Financial Statements | 15% | - Statement of financial position - Statement of cash flows and notes - Statement of profit or loss and OCI |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
The concept of transparency in corporate governance means that listed companies should disclose
- A. confidential issues relating to competitors.
- B. their future strategy.
- C. material information that affects decisions.
- D. only mandatory information by management.
Correct Answer: C 🗳️
When business managers seek detailed information about the profitability or efficiency of different parts of their operations, they would find the most useful information in
- A. the company's accounting policies.
- B. various management accounting reports.
- C. financial statements as specified by IAS 1 Presentation of Financial Statements.
- D. the annual financial report.
Correct Answer: B 🗳️
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. contract.
- B. fiduciary duty.
- C. relationship.
- D. accountability.
Correct Answer: D 🗳️
Which one of the following would be included in a statement of financial position?
- A. cost of sales
- B. finance costs
- C. proceeds from long term borrowings
- D. retained earnings
Correct Answer: D 🗳️
Which accounting theory is best described by the statement 'An approach to accounting is one where a theory is thought of as a body of knowledge that explains and attempts to predict actual accounting practice'?
- A. historical cost accounting theory
- B. general accounting theory
- C. positive accounting theory
- D. normative accounting theory
Correct Answer: C 🗳️
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