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CPA FR valid exam - in .pdf Free Demo

  • Exam Code: FR
  • Exam Name: Financial Reporting
  • Last Updated: Sep 15, 2026
  • Q & A: 80 Questions and Answers
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  • Exam Code: FR
  • Exam Name: Financial Reporting
  • Last Updated: Sep 15, 2026
  • Q & A: 80 Questions and Answers
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CPA FR Exam Syllabus Topics:

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

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