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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: The financial reporting environment | 25% | - Regulatory environment and reporting requirements - Accounting standards and policies - Types of business entity and structure - Role of International Accounting Standards Board - Users and developments impacting reporting - Accounting regulation and GAAP/IFRS - Conceptual framework and elements of financial statements |
| Topic 2: Financial statements | 15% | - Statement of profit or loss and other comprehensive income - Statement of financial position - Discrepancy detection and correction - Statement of cash flows |
| Topic 3: Analysis of financial statements | 10% | - Financial ratio calculation and interpretation - Limitations of financial statement analysis |
| Topic 4: Business combinations | 13% | - Consolidated financial statements - Goodwill measurement and disclosure - Non-controlling interest and control concepts - Accounting issues for business combinations - Impairment and journal entries |
| Topic 5: Application of specific accounting standards | 22% | - Intangible assets and journal entries - Current and deferred income tax accounting - Revenue recognition and ledger reconciliation - Foreign currency transactions and translation |
| Topic 6: The accounting theory | 15% | - Agency and contracting theories - Recognition criteria per conceptual framework - Historical cost vs other valuation methods |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
1. Which form of capital market efficiency exists when share prices on the stock market reflect all information whether public or not?
A) information processing efficiency
B) allocative efficiency
C) strong form efficiency
D) semi-strong form efficiency
2. Which one of the following is an accurate definition of fair value of an asset?
A) The price for which an asset could be sold in an orderly transaction between market participants at the measurement date.
B) The price for which an asset could be sold net of disposal costs.
C) The cost of replacing an asset with an identical item.
D) The amount yet to be written off over the remainder of the asset's useful life.
3. Historical cost accounting provides financial information that is
A) reliable but may not be relevant for decision making.
B) relevant for decision making.
C) relevant and reliable for decision making.
D) relevant but may not be reliable for decision making.
4. According to IASB's Conceptual Framework, an expense is a decrease in economic benefits in the form of
I.
outflows.
II.
decreases of assets.
III.
incurrences of liabilities.
IV.
contributions to equity holders.
A) I, II and III only
B) I, II and IV only
C) II, III and IV only
D) I, III and IV only
5. The concept of transparency in corporate governance means that listed companies should disclose
A) material information that affects decisions.
B) their future strategy.
C) only mandatory information by management.
D) confidential issues relating to competitors.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: A | Question # 4 Answer: A | Question # 5 Answer: A |
Amy 
Xaviera 
Quentin 
Merle 
Tab 
Wendy 
Baron 
Ian 
Darlene 
Humphrey 
Penelope 
Dominic 
Alexander 
Sean 
Malcolm 
Gloria 
Chad 
