CPA Australia CPA Financial Accounting and Reporting - Financial-Accounting-and-Reporting certification

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

CPA Australia CPA Financial Accounting and Reporting Sample Questions:

Question 1

Which of the following are the stated objectives of the International Accounting Standards Board (IASB)?
I)Enforce accounting standards.
II)Develop accounting standards.
III)Work for convergence of accounting standards.

A. I only
B. I and II only
C. III only
D. II and III only

Question 2

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

Question 3

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

Question 4

Restrictions on the scope of a specific accounting standard are stated in

A. that specific standard.
B. the IASB's Conceptual Framework.
C. various Statements of Accounting Concepts (SACs) issued by the AASB.
D. the explanatory materials provided by the AASB.

Question 5

Which one of the following would be included in a statement of financial position?

A. cost of sales
B. finance costs
C. proceeds from long term borrowings
D. retained earnings

Solutions: