CPA Financial Reporting HD Notes

0 Reviews
  • UniversityCertified Practising Accountants Program (CPA)
  • AreaBusiness and commerce
  • CourseCPA Financial Reporting
52 Purchases
HDVerified Grade
  • Authorcatharry
  • Created2018
  • Pages118
  • Approved18 April 2018

This is a fantastic service to use for comparison of notes, compilation of notes or even just in an emergency. There are high quality and varied notes for all the subjects you need.

Daniel Markos

Daniel Markos Bond University

I use Nexus Notes as skeletons for my own notes. This method is far easier than working off textbooks and really helps me with my law exams which aren't getting any easier.

Tommy Hendrick

Tommy Hendrick University of Sydney

I have used Nexus Notes since the site launched and I’m now achieving way more Ds and HDs instead of Ps.

Nick Cundy

Nick Cundy University of Adelaide

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About these notes

These notes are designed for someone who is looking to minimise their study time and maximise their exam result!


The notes provide a comprehensive summary of all of the course content, enabling you to skim the text book and instead focus on your exam revision. I have included flow diagrams and structured answers to practice questions which will assist with the questions in the exam. These notes will provide you with an excellent reference to answer both the multiple choice and long answer questions in the exam.


The key feature of these notes are the 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 party providers and I found that the same questions were asked in the exam, with different numbers! I believe that it was the quality of my notes that gave me a HD because I was able to get all the calculations right without spending too much time on each question.


The key topics covered in these notes include:

  • 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


About me:
I am a finance professional with 10 years of experience in Investment Banking / Corporate Finance and am currently completing the CPA to complement my existing skill set. I have Undergraduate and Masters degrees in Law and Finance and have graduated with First Class Honours and awards for Academic Excellence in all courses.


I have completed 4 CPA subjects (Ethics and Governance, Strategic Management Accounting, Advanced Audit and Assurance and Financial Reporting) to date and have received HDs for all subjects.


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