These are CPA Australia Financial Reporting HD notes. They are 137 pages long. Neatly designed to cover the entire textbook by paying more attention to examinable points. Overall the whole document is a comprehensive summary of the assigned textbook. They have flow diagrams and structured answers to practice questions. Referenced thoroughly to answer the MCQ and long answer questions. These FR notes also include detailed worked examples, showing journal entries and calculations for each of the topics. These workings are based on practice questions from both CPA and third parties.
Following sections are included in these CPA Australia, Financial Reporting notes:
- The role and importance of financial reporting
- Presentation of financial statements
- Revenue from contracts with customers; provisions, contingent liabilities and contingent assets
- Income taxes
- Business combinations and group accounting
- Financial instruments
- Impairment of assets
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