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

CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. The Framework for the Preparation and Presentation of Financial Statements which assists the development of the International Financial Reporting Standards (IFRS) was originally approved by the

A) International Accounting Standards Committee (IASC).
B) IFRS Interpretations Committee (IFRIC).
C) International Federation of Accountants (IFAC).
D) International Accounting Standards Board (IASB).

2. 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) $108 495
B) $35 395
C) $94 950
D) $81 232

3. 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, III and IV only
B) II, III and IV only
C) I, II and III only
D) I, II and IV only

4. Financial information is reliable if it
I)prefers substance over legal form.
II)is neutral and without any material error.
III)is complete and has been made with prudence.
IV)is understandable to those with no knowledge of accounting.

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

5. Current cost accounting reflects an approach to capital maintenance based on maintaining which one of the following?

A) operating capability of the business
B) financial capability of the business
C) cost of assets in the business
D) profitability of the business

Solutions: