Try CPA Australia : Financial-Accounting-and-Reporting practice torrent pass for sure
Updated: Sep 08, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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CPA Australia Financial-Accounting-and-Reporting Exam Overview:
| Certification Vendor: | CPA Australia |
|---|---|
| Exam Name: | Financial Accounting and Reporting |
| Exam Number: | Financial-Accounting-and-Reporting |
| Exam Format: | Closed-book, Multiple-choice questions |
| Available Languages: | English |
| Related Certifications: | CPA Program CPA Australia Associate Membership |
| Passing Score: | 540 / 900 (60%) |
| Certificate Validity Period: | 3 years |
| Real Exam Qty: | 100 |
| Exam Price: | AUD 388 |
| Exam Duration: | 195 minutes |
| Recommended Training: | CPA Australia Official Study Materials |
| Exam Registration: | CPA Australia Foundation Exam Registration Pearson VUE Scheduling |
| Sample Questions: | CPA Australia Financial-Accounting-and-Reporting Sample Questions |
| Exam Way: | Computer-based testing (CBT) at Pearson VUE test centres or online proctored |
| Pre Condition: | No formal prerequisite; required for entry into CPA Program if accounting background is insufficient |
| Official Syllabus URL: | https://www.cpaaustralia.com.au/become-a-cpa/cpa-program/foundation-exams/financial-accounting-and-reporting |
CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Instruments | 12% | - Classification and measurement - Recognition, derecognition and disclosure |
| Topic 2: Impairment of Assets | 6% | - Impairment indicators and recoverable amount - Impairment testing and recognition |
| Topic 3: Presentation of Financial Statements | 15% | - Statement of profit or loss and OCI - Statement of financial position - Statement of cash flows and notes |
| Topic 4: Income Taxes | 18% | - Current and deferred tax calculation - Tax effects in financial statements |
| Topic 5: Business Combinations and Group Accounting | 20% | - Business combinations and goodwill - Consolidation principles and procedures - Non-controlling interests |
| Topic 6: Revenue, Provisions and Liabilities | 14% | - Revenue from contracts with customers - Provisions, contingent liabilities and assets |
| Topic 7: Role and Regulatory Framework of Financial Reporting | 15% | - Business entities and reporting obligations - Conceptual framework and qualitative characteristics - Regulatory environment and standards setting |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
Financial markets have achieved operational efficiency when
- A. past records are used to predict the future prices of goods.
- B. the cost of transactions is a reflection of the actual cost incurred.
- C. the price of stocks and shares are available accurately and quickly.
- D. the costs of financial transactions are kept as low as possible.
The IASB evaluates the merits of adding a potential item to its agenda mainly by reference to the needs of
- A. investors.
- B. regulatory authorities.
- C. tax agencies.
- D. suppliers.
Which one of the following is not a function of the trustees of the International Financial Reporting Standards Foundation (IFRS Foundation)?
- A. appointing the members of the International Accounting Standards Board (IASB)
- B. promoting the application of International Financial Reporting Standards (IFRSs)
- C. ensuring the financing of the International Accounting Standards Board (IASB)
- D. providing suggestions on technical matters relating to accounting standards
An example of voluntary reporting in Australia is a
- A. statement of comprehensive income.
- B. sustainability report.
- C. statement of cash flows.
- D. statement of financial position.
Which one of the following is a benefit of developing financial reporting standards using a conceptual framework?
- A. The interpretation of financial reporting standards by anybody would be easy.
- B. The financial statements based on these standards would be error-free.
- C. A financial reporting environment based on standardised principles would be created.
- D. The interpretation of non-financial information is made easier.
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