Subject overview and FAQs
Study Essentials – 2024
Timetable and Study Plan – FR
FR FAQs | Exam Info | Corrections
FR – Overview
Mid-Semester Test
Mid-Semester Test Information
Practice Exams
Practice Exam Information
MODULE 1
FR M1 – 1.1 The role & framework for financial reporting
FR M1 – 1.3 Qualities of financial information
FR M1 – Module Quiz 1 (Part 1)
50 minutes
FR M1 – 1.4 Financial statement elements
FR M1 – 1.5 Application of measurement principles
FR M1 – 1.6 Employee benefits and investment property
FR M1 – Module Quiz 2 (Part 2)
50 minutesMODULE 2
FR M2 – Overview
FR M2 – Part A: Accounting Policies, Errors and Estimates (IAS 8)
FR M2 – Part A: Events After The Reporting Period (IAS 10)
FR M2 – Module Quiz 1 (Part A)
50 minutes
FR M2 – Part B: Statement of Comprehensive Income
FR M2 – Parts C & D: Changes in Equity & Balance Sheet
FR M2 – Part E: Statement of Cash Flows
FR M2 – Module Quiz 2 Parts (B to E)
50 minutesMODULE 3
FR M3 – Part A: IFRS 15 Step 1: Identifying a contract
FR M3 – Part A: IFRS 15: Steps 2 & 3
FR M3 – Part A: IFRS 15: Steps 4 & 5
FR M3 – Module Quiz 1 (Part A)
50 minutes
FR M3 – Part B: Provisions
FR M3 – Part C: Contingent Assets and Liabilities
FR M3 – Module Quiz 2 (Parts B and C)
50 minutesMODULE 4
FR M4 – Part A Introduction
FR M4 – Current Tax
FR M4 – Deferred Tax
FR M4 – Part B – Recognising Deferred Tax
FR M4 – Module Quiz 1 ( Parts A and B)
50 minutes
FR M4 – Part C – Deferred Tax on Revaluation
FR M4 – Parts D and E – Presentation and Disclosure and Case Study
FR M4 – Module Quiz 2 (Parts C-E)
50 minutesQuick Fire Quiz (M1 - M4 Part B)
FR – Quick Fire Quiz 1
40 minutesMODULE 5
FR M5 – Part A – Business Combinations
FR M5 – Module Quiz 1 (Part A)
50 minutes
FR M5 – Part B – Consolidated Statements
FR M5 – Module Quiz 2 (M5 Part B)
50 minutes
FR M5 – Part C – Investments in associates
FR M5 – Parts D – Joint Arrangements
FR M5 – Module Quiz 3 (Parts C and D)
50 minutesMODULE 6
FR M6 – Part A – What are financial instruments
FR M6 – Part A – Financial Derivatives
FR M6 – Part B – Recognition & Derecognition
FR M6 – Part C – Classification
FR M6 – Module Quiz 1 (Parts A to C)
50 minutes
FR M6 – Part D – Measurement of Financial Instruments
FR M6 – Part E – Hedge Accounting
FR M6 – Module Quiz 2 (Parts D to F)
50 minutes
FR M6 – Module Quiz 3
50 minutesMODULE 7
FR M7 – Part A – Impairment Overview
FR M7 – Part B – Impairment of Individual Assets
FR M7 – Module Quiz 1 (Parts A and B)
50 minutes
FR M7 – Part C – Impairment of CGUs
FR M7 – Part D – Impairment Disclosure
FR M7 – Module Quiz 2 (Parts C and D)
50 minutes
FR M7 – Module Quiz 3 (Calculations)
50 minutesQuick Fire Quiz (M4 Part 4 - M7)
FR – Quick Fire Quiz 2
40 minutesRevision
FR – Quick Fire Quiz 1
40 minutes
FR – Quick Fire Quiz 2
40 minutes
FR – Revision Quiz 1
1 Hours 30 minutes
FR – Revision Quiz 2
2 Hours 0 minutes
FR – Revision Quiz 3
2 Hours 0 minutesAdditional Learning Resources
FR – CPA Australia Additional Learning Resources
Accessibility
FR – Accessibility
