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Comprehensive notes written in English for the exam, include tables, diagrams and model answers. I have a history in tutoring and note writing and have focused on the most important aspects to pass the CPA Financial Reporting exam.
About the author:
I am a graduate from the University of Adelaide, with Bachelors in Accounting and Corporate Finance. I have work experience in Australia, China and Hong Kong with a comprehensive understanding of corporate finance and financial markets. I am a CPA Associate Member and passed CFA Level III exam. I am in particular a specialist in: Investment research and analysis, Portfolio Management, Investment decision-making and strategy, Investment performance and risk evaluation, Financial Statement analysis, Financial innovation, products and markets and Cross cultural adoption and collaboration.
Topics covered in these notes are:
CPA Financial Reporting Notes Contents Module 1 – The role and importance of FR
Module 2 – Financial Statements
2.1: Complete Set of Financial Statements
2.2: Accounting Policies
2.3: Revision of Accounting Estimates and correction of errors
2.4: Events after reporting period
2.5: Statement of Profit and Loss, Statement of Other Comprehensive Income
2.6: Statement of Changes in Equity
2.7: Statement of Financial Position
2.8: Statement of Cash Flows
Module 3 – Specific Applications
3.1: Revenue from contracts with customers
3.3: Contingent Liabilities and Assets
Module 4 – Income Taxes
Module 5 – Financial Instruments
Module 6 – Business Combination
Module 7 – Impairment of Assets
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