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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Analysis of financial statements | 10% | - Limitations of financial statement analysis - Financial ratio calculation and interpretation |
| Topic 2: Business combinations | 13% | - Goodwill measurement and disclosure - Accounting issues for business combinations - Impairment and journal entries - Non-controlling interest and control concepts - Consolidated financial statements |
| Topic 3: Financial statements | 15% | - Statement of financial position - Statement of cash flows - Discrepancy detection and correction - Statement of profit or loss and other comprehensive income |
| Topic 4: The financial reporting environment | 25% | - Types of business entity and structure - Accounting regulation and GAAP/IFRS - Conceptual framework and elements of financial statements - Regulatory environment and reporting requirements - Users and developments impacting reporting - Accounting standards and policies - Role of International Accounting Standards Board |
| Topic 5: The accounting theory | 15% | - Historical cost vs other valuation methods - Agency and contracting theories - Recognition criteria per conceptual framework |
| Topic 6: Application of specific accounting standards | 22% | - Revenue recognition and ledger reconciliation - Intangible assets and journal entries - Current and deferred income tax accounting - Foreign currency transactions and translation |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
1. 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 addresses operational efficiency whereas strong form efficiency aims to address allocative efficiency.
B) Semi-strong form efficiency reflects all past price movements whereas strong form efficiency reflects future share price movements.
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.
2. In a strong efficient market, the finance manager will
A) develop strategies to disclose the company's profit or loss.
B) employ analysts to determine the best time to issue shares.
C) analyse historical data on takeover targets.
D) maximise the net present value of the firm's investments.
3. 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) II, III and IV only
B) I, III and IV only
C) I, II and IV only
D) I, II and III only
4. Which one of the following countries has the view that Generally Accepted Accounting Principles (GAAP) refers to accounting practices which are regarded as permissible by the accounting profession?
A) United States of America
B) United Kingdom
C) Australia
D) Canada
5. The concept of transparency in corporate governance means that listed companies should disclose
A) their future strategy.
B) only mandatory information by management.
C) confidential issues relating to competitors.
D) material information that affects decisions.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: B | Question # 5 Answer: D |
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