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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Presentation of Financial Statements | 15% | - Statement of cash flows and notes - Statement of financial position - Statement of profit or loss and OCI |
| Business Combinations and Group Accounting | 20% | - Business combinations and goodwill - Consolidation principles and procedures - Non-controlling interests |
| Revenue, Provisions and Liabilities | 14% | - Revenue from contracts with customers - Provisions, contingent liabilities and assets |
| Role and Regulatory Framework of Financial Reporting | 15% | - Conceptual framework and qualitative characteristics - Business entities and reporting obligations - Regulatory environment and standards setting |
| Financial Instruments | 12% | - Classification and measurement - Recognition, derecognition and disclosure |
| Impairment of Assets | 6% | - Impairment indicators and recoverable amount - Impairment testing and recognition |
| Income Taxes | 18% | - Tax effects in financial statements - Current and deferred tax calculation |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
Which one of the following contributes to an efficient capital market?
- A. stock markets being managed by directors of companies that are listed on the stock market
- B. having stock markets in every country
- C. stock markets ensuring that companies do not overcharge for their products
- D. information about the stock market can be obtained cheaply
Correct Answer: D 🗳️
A statement of comprehensive income reports on
- A. financial position.
- B. financial performance.
- C. changes in financial position.
- D. solvency.
Correct Answer: B 🗳️
Restrictions on the scope of a specific accounting standard are stated in
- A. the explanatory materials provided by the AASB.
- B. various Statements of Accounting Concepts (SACs) issued by the AASB.
- C. that specific standard.
- D. the IASB's Conceptual Framework.
Correct Answer: C 🗳️
Which of the following statements are correct in the context of accounting concepts and principles?
I)The going concern assumption requires that assets be carried at their cost values.
II)Prudence allows the creation of contingency reserves and more generous provisions.
III)Financial information is considered complete even if it excludes non-material information.
IV)Understandability does not require complex information to be excluded from financial reports.
- A. II and III only
- B. III and IV only
- C. I and III only
- D. II and IV only
Correct Answer: B 🗳️
Which of the following represents a principal-agent relationship?
I.
shareholders-auditors
II.
shareholders-management
III.
security exchange-company
IV.
board of directors-employees
- A. I, II, III and IV
- B. II, III and IV only
- C. I, II and III only
- D. I, II and IV only
Correct Answer: D 🗳️
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