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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:

CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. Which one of the following reports sets out how directors have run a company and if they implemented proper procedures to deal with matters like accountability, audits, directors' roles and responsibilities, internal controls and relations with shareholders?

A) chairman's statement
B) corporate governance statement
C) corporate social responsibility report
D) director's report

2. Which one of the following statements is correct about using judgement in the financial reporting process?

A) Use of individual judgement is required to choose between alternative methods available within accounting standards.
B) A true and fair view cannot be assured if individual judgement is allowed.
C) Accountants should not be allowed to use their own judgement.
D) Judgement can be allowed in the statement of comprehensive income but not in the statement of financial position.

3. A rules-based approach to standard setting

A) helps a standard-setting body to prioritise matters.
B) prescribes standards that attempt to cover all eventualities a business may face.
C) ensures there are no conflicts within accounting standards as each issue is handled just once.
D) provides a broad framework for standard setting.

4. According to IASB's Conceptual Framework, an expense is a decrease in economic benefits in the form of
I.
outflows.
II.
decreases of assets.
III.
incurrences of liabilities.
IV.
contributions to equity holders.

A) I, II and III only
B) I, II and IV only
C) II, III and IV only
D) I, III and IV only

5. Which one of these is a disadvantage of a conceptual framework?

A) It replaces the established principles.
B) It mandates the formats of various financial statements.
C) A single framework is not suitable for all users of financial statements.
D) It increases the chances of political interference in the development of accounting standards.

Solutions: