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CPA FR Exam Syllabus Topics:

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

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