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

CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. A multinational company is converting the methodology of reporting by its subsidiaries in various countries to make it uniform with the requirements of the International Financial Reporting Standards (IFRS). While changing the reporting methodologies, accountants have to apply certain judgments.
Which one of the following is not a valid motivation for decision making on reporting methodologies?

A) to present the company's financial performance in the most favourable way
B) to present the financial statements in a manner that is understood by most users
C) to comply with the information demands of government bodies in home country
D) to be consistent with the methodologies followed in the home country of the company

2. Which one of the following would be recognised in the statement of profit or loss and other comprehensive income?

A) inventory
B) retained earnings
C) employee wages
D) prepayment of expenses

3. Published financial statements are regulated by

A) shareholders who specify the framework for the provision of consistent and comparable financial information for decision-making.
B) rules to ensure the provision of consistent financial information to investors.
C) International Financial Reporting Standards to ensure the provision of useful financial information to shareholders.
D) accounting and legal rules to ensure the provision of relevant and reliable financial information to shareholders.

4. Investors use the audited financial statements of a company to
I)evaluate the company's current return on assets
II)predict the company's market conditions for future years.
III)predict the company's market conditions for future years.
IV)make a judgement on the liquidity and solvency of the company.

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

5. Which one of the following is not a principal motivation for creative accounting?

A) bonus-related pay
B) public good
C) personal incentives
D) benefits from shares and share options

Solutions: