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Last Updated: Jul 31, 2026

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CPA FR Exam Syllabus Topics:

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