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CPA FR Exam Syllabus Topics:

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