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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| 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 |
| 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 |
| Role and Regulatory Framework of Financial Reporting | 15% | - Regulatory environment and standards setting - Conceptual framework and qualitative characteristics - Business entities and reporting obligations |
| Revenue, Provisions and Liabilities | 14% | - Revenue from contracts with customers - Provisions, contingent liabilities and assets |
| Financial Instruments | 12% | - Recognition, derecognition and disclosure - Classification and measurement |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
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
Correct Answer: B 🗳️
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
Correct Answer: C 🗳️
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
Correct Answer: D 🗳️
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.
Correct Answer: A 🗳️
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.
Correct Answer: B 🗳️
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