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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 shows whether the financial statements of a company show a true and fair presentation of the financial performance of the company?

A) Corporate Governance Statement
B) Auditor's Report
C) Director's Report
D) Statement of cash flows

2. JK Ltd intentionally over-valued its closing inventories to increase profitability for the year 20X8. This would help them to better price a planned share issue in 20X9. By doing this they have breached the concept of

A) neutrality.
B) understandability.
C) completeness.
D) substance over form.

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

4. Which one of the following is not an Australian Securities Exchange (ASX) principle of good corporate governance?

A) Remunerate fairly and responsibly.
B) Promote ethical and responsible decision-making.
C) Respect the rights of shareholders.
D) Safeguard the environment.

5. Which one of the following statements regarding the IASB's Conceptual Framework for Financial Reporting is correct?

A) It specifies the concepts that underlie the preparation and presentation of general purpose financial statements.
B) It overrides any local or international accounting standard.
C) It specifies the concepts that underlie the preparation and presentation of only consolidated financial statements.
D) It specifies the concepts that underlie the preparation and presentation of special purpose financial statements.

Solutions: