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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Income Taxes | 18% | - Current and deferred tax calculation - Tax effects in financial statements |
| Presentation of Financial Statements | 15% | - Statement of financial position - Statement of profit or loss and OCI - Statement of cash flows and notes |
| Business Combinations and Group Accounting | 20% | - Non-controlling interests - Consolidation principles and procedures - Business combinations and goodwill |
| Impairment of Assets | 6% | - Impairment indicators and recoverable amount - Impairment testing and recognition |
| Revenue, Provisions and Liabilities | 14% | - Revenue from contracts with customers - Provisions, contingent liabilities and assets |
| Role and Regulatory Framework of Financial Reporting | 15% | - Regulatory environment and standards setting - Conceptual framework and qualitative characteristics - Business entities and reporting obligations |
| Financial Instruments | 12% | - Recognition, derecognition and disclosure - Classification and measurement |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
1. Which one of the following methods is not used for 'creative accounting'?
A) profit smoothing
B) aggressive debt management
C) window dressing
D) off balance sheet financing
2. Which one of the following is not a principal motivation for creative accounting?
A) benefits from shares and share options
B) personal incentives
C) public good
D) bonus-related pay
3. Which one of the following parties provides information to ensure that the financial statements show a true and fair view?
A) financial Institutions
B) tax consultants
C) shareholders
D) directors of the company
4. The objective of the International Accounting Standards Board (IASB) is to
A) set International Financial Reporting Standards.
B) provide strategic advice to the International Financial Reporting Standards Advisory Council.
C) enforce International Financial Reporting Standards.
D) oversee the standard setting process and International Financial Reporting Standards Advisory Council.
5. Which one of the following is an advantage of current purchasing power accounting?
A) It provides a clear use of indices which approximates the measurement of value.
B) It provides a stable monetary unit that values profit and capital.
C) It enables raw data to be just easily verifiable but not auditable.
D) It supposes that value of net assets clearly reflects general goods and services are bought once assets were released.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: C | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: B |
