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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 is a benefit of developing financial reporting standards using a conceptual framework?

A) The financial statements based on these standards would be error-free.
B) The interpretation of financial reporting standards by anybody would be easy.
C) A financial reporting environment based on standardised principles would be created.
D) The interpretation of non-financial information is made easier.

2. The use of the principle of substance over form is found in which one of the following accounting treatments?

A) accounting for finance leases
B) accounting for property, plant and equipment
C) accounting for inventories
D) accounting for non-current assets

3. A company purchased a machine 10 years ago for $143 890. It is expected that the machine will generate future revenues of $108 495. The machine could be scrapped for $81 232. An equivalent machine in the same condition would cost $94 950 to buy now. What is the deprival value of the asset?

A) $94 950
B) $81 232
C) $35 395
D) $108 495

4. When business managers seek detailed information about the profitability or efficiency of different parts of their operations, they would find the most useful information in

A) financial statements as specified by IAS 1 Presentation of Financial Statements.
B) the company's accounting policies.
C) various management accounting reports.
D) the annual financial report.

5. In a stock market that displays strong efficiency, share prices reflect all available

A) public information.
B) information about future expansion plans.
C) information about past changes in share prices.
D) public and inside information.

Solutions: