CPA FR exam - in .pdf

FR pdf
  • Exam Code: FR
  • Exam Name: Financial Reporting
  • Updated: Aug 24, 2026
  • Q & A: 80 Questions and Answers
  • PDF Price: $49.99
  • PDF Demo

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  • Exam Code: FR
  • Exam Name: Financial Reporting
  • Updated: Aug 24, 2026
  • Q & A: 80 Questions and Answers
  • PDF Version + PC Test Engine + Online Test Engine
  • Value Pack Total: $99.98  $69.99
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CPA FR exam - Testing Engine

FR Testing Engine
  • Exam Code: FR
  • Exam Name: Financial Reporting
  • Updated: Aug 24, 2026
  • Q & A: 80 Questions and Answers
  • Software Price: $49.99
  • Testing Engine

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CPA FR Exam Syllabus Topics:

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

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