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How much CPA Australia FR Exam Cost

A single part of this exam costs around USD 200, and all four portions cost about USD 800, depending on the state.

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How to Clear CPA Australia FR Exam

CPA Australia FR Exam Guide

Explanation of all the concepts of the CPA Australia FR Exam

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CPA FR Exam Syllabus Topics:

SectionObjectives
Topic 1: Financial Reporting Framework- Conceptual Framework for Financial Reporting
  • 1. Recognition and measurement concepts
    • 2. Qualitative characteristics of financial information
      • 3. Elements of financial statements
        Topic 2: Group Financial Statements- Consolidation
        • 1. Preparation of consolidated financial statements
          • 2. Intra-group transactions elimination
            • 3. Goodwill calculation and impairment
              Topic 3: Financial Statements Preparation- Preparation of financial statements
              • 1. Statement of profit or loss and other comprehensive income
                • 2. Statement of cash flows basics
                  • 3. Statement of financial position
                    Topic 4: Analysis and Interpretation- Financial statement analysis
                    • 1. Ratio analysis
                      • 2. Performance interpretation
                        Topic 5: International Financial Reporting Standards (IFRS)- IAS/IFRS Application
                        • 1. IFRS 16 Leases
                          • 2. IAS 38 Intangible Assets
                            • 3. IFRS 15 Revenue from Contracts with Customers
                              • 4. IAS 37 Provisions, Contingent Liabilities and Contingent Assets
                                • 5. IAS 16 Property, Plant and Equipment

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