CPA FR exam dumps : Financial Reporting

  • Exam Code: FR
  • Exam Name: Financial Reporting
  • Updated: Aug 20, 2026     Q & A: 80 Questions and Answers

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About CPA FR Exam

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A single part of this exam costs around USD 200, and all four portions cost about USD 800, depending on the state.

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CPA FR Exam Syllabus Topics:

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

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