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CPA AUSTRALIA FIN Certification Exam

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CPA FIN Exam Syllabus Topics:

SectionObjectives
Select Financial Statement Accounts- Assets and liabilities measurement
  • 1. Cash and receivables
    • 2. Property, plant, and equipment
      • 3. Inventory valuation methods
        State and Local Governments (S&LG) Accounting- Fund accounting principles
        • 1. Proprietary funds
          • 2. Governmental funds
            Financial Statement Preparation and Reporting- Consolidation and reporting requirements
            • 1. Business combinations
              • 2. Consolidated financial statements
                Conceptual Framework, Standards, and Financial Reporting- Conceptual framework of financial accounting
                • 1. Objectives of financial reporting
                  • 2. Qualitative characteristics of accounting information
                    - Financial reporting standards
                    • 1. IFRS awareness (comparative)
                      • 2. GAAP principles
                        Select Transactions- Leases and financing transactions
                        • 1. Lease classification and accounting
                          - Revenue recognition
                          • 1. Contract-based revenue recognition
                            • 2. ASC 606 principles

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