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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: The accounting theory | 15% | - Agency and contracting theories - Recognition criteria per conceptual framework - Historical cost vs other valuation methods |
| Topic 2: Financial statements | 15% | - Discrepancy detection and correction - Statement of profit or loss and other comprehensive income - Statement of cash flows - Statement of financial position |
| Topic 3: The financial reporting environment | 25% | - Conceptual framework and elements of financial statements - Types of business entity and structure - Role of International Accounting Standards Board - Accounting standards and policies - Users and developments impacting reporting - Regulatory environment and reporting requirements - Accounting regulation and GAAP/IFRS |
| Topic 4: Application of specific accounting standards | 22% | - Foreign currency transactions and translation - Revenue recognition and ledger reconciliation - Current and deferred income tax accounting - Intangible assets and journal entries |
| Topic 5: Business combinations | 13% | - Accounting issues for business combinations - Goodwill measurement and disclosure - Non-controlling interest and control concepts - Consolidated financial statements - Impairment and journal entries |
| Topic 6: Analysis of financial statements | 10% | - Financial ratio calculation and interpretation - Limitations of financial statement analysis |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
Current cost accounting reflects an approach to capital maintenance based on maintaining which one of the following?
- A. operating capability of the business
- B. financial capability of the business
- C. profitability of the business
- D. cost of assets in the business
Correct Answer: A 🗳️
A decrease in assets is most likely to be recognised in the financial report as
- A. a liability.
- B. an expense.
- C. a change in equity.
- D. revenue earned.
Correct Answer: B 🗳️
Which one of the following statements differentiates semi-strong form efficiency from strong form efficiency in the context of the efficient market hypothesis?
- A. Semi-strong form efficiency reflects all past price movements whereas strong form efficiency reflects future share price movements.
- B. Semi-strong form efficiency addresses operational efficiency whereas strong form efficiency aims to address allocative efficiency.
- C. Semi-strong form efficiency does not reflect knowledge whereas strong form efficiency considers knowledge in addition to publicly available information and past price movements.
- D. Semi-strong form efficiency does not reflect all publicly available information whereas strong form efficiency does incorporate all publicly available information.
Correct Answer: C 🗳️
The use of the principle of substance over form is found in which one of the following accounting treatments?
- A. accounting for inventories
- B. accounting for finance leases
- C. accounting for non-current assets
- D. accounting for property, plant and equipment
Correct Answer: B 🗳️
In the context of a regulatory framework, a principles-based system
- A. provides a theoretical basis with broad terms of reference.
- B. removes any element of judgement by providing clear requirements.
- C. is a rule-driven approach.
- D. attempts to cover specific eventualities.
Correct Answer: A 🗳️
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