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CPA FR Exam Syllabus Topics:

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

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