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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 |
| Financial Instruments | 12% | - Recognition, derecognition and disclosure - Classification and measurement |
| Impairment of Assets | 6% | - Impairment testing and recognition - Impairment indicators and recoverable amount |
| Role and Regulatory Framework of Financial Reporting | 15% | - Conceptual framework and qualitative characteristics - Regulatory environment and standards setting - Business entities and reporting obligations |
| Presentation of Financial Statements | 15% | - Statement of financial position - Statement of cash flows and notes - Statement of profit or loss and OCI |
| Revenue, Provisions and Liabilities | 14% | - Provisions, contingent liabilities and assets - Revenue from contracts with customers |
| Income Taxes | 18% | - Tax effects in financial statements - Current and deferred tax calculation |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
To be relevant, financial information has to
I)be provided in a timely manner.
II)comply with the going concern assumption.
III)have predictive and/or confirmatory value.
IV)exclude computations that are difficult to understand.
- A. III and IV only
- B. I and III only
- C. II and III only
- D. I and II only
Correct Answer: B 🗳️
In individual countries, Generally Accepted Accounting Principles (GAAP) is primarily a combination of
- A. national company law and local stock exchange requirements.
- B. national company law and national accounting standards.
- C. national company law, national accounting standards and local stock exchange requirements.
- D. company law, accounting standards, local stock exchange requirements and international accounting standards.
Correct Answer: C 🗳️
JK Ltd intentionally over-valued its closing inventories to increase profitability for the year 20X8. This would help them to better price a planned share issue in 20X9. By doing this they have breached the concept of
- A. substance over form.
- B. neutrality.
- C. understandability.
- D. completeness.
Correct Answer: B 🗳️
Which of the following are the stated objectives of the International Accounting Standards Board (IASB)?
I)Enforce accounting standards.
II)Develop accounting standards.
III)Work for convergence of accounting standards.
- A. II and III only
- B. I only
- C. I and II only
- D. III only
Correct Answer: A 🗳️
According to the Australian Accounting Standards Board, which one of the following is a benefit of adopting International Financial Reporting Standards (IFRSs)?
- A. to enable the national government to control activities of foreign multinationals
- B. to increase foreign investors' understanding of local financial reports
- C. to become a resource for developing nations who can easily adopt IFRSs as a full set of standards
- D. to make it easier for tax authorities to calculate taxes on investors' overseas income
Correct Answer: B 🗳️
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