CPA Financial Reporting - FR

CPA FR Actual PDF
  • Exam Code: FR
  • Exam Name: Financial Reporting
  • Updated: Sep 30, 2026
  • Q & A: 80 Questions and Answers
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About CPA FR Actual Exam

Introduction to CPA Australia FR Exam

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Features of Prep Material of CPA Australia FR Exam

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CPA FR Exam Syllabus Topics:
SectionWeightObjectives
Topic 1: Financial Reporting30-40%- Reporting for for-profit, not-for-profit, and governmental entities
- Disclosures and reporting requirements (e.g., segment, interim reporting)
- Conceptual framework and standard-setting
- Preparation and presentation of financial statements
Topic 2: Select Balance Sheet Accounts30-40%- Cash and receivables
- Investments and intangible assets
- Liabilities and equity accounts
- Inventory and property, plant, and equipment
Topic 3: Select Transactions25-35%- Revenue recognition
- Leases and financing transactions
- Income taxes and other transaction types

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