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CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. Which one of the following contributes to an efficient capital market?

A) information about the stock market can be obtained cheaply
B) stock markets ensuring that companies do not overcharge for their products
C) stock markets being managed by directors of companies that are listed on the stock market
D) having stock markets in every country

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

3. The International Accounting Standards Board's Conceptual Framework for Financial Reporting for the preparation and presentation of financial statements is concerned with the information needs of most users, but not for each possible user.
Which one of the following stakeholders would not be one of the users that the Conceptual Framework is concerned about?

A) members of the public who have small investment holdings in the company
B) potential investors in the company
C) governments and regulatory bodies
D) a company's executive management

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

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

5. Which one of the following statements is correct about using judgement in the financial reporting process?

A) Judgement can be allowed in the statement of comprehensive income but not in the statement of financial position.
B) A true and fair view cannot be assured if individual judgement is allowed.
C) Accountants should not be allowed to use their own judgement.
D) Use of individual judgement is required to choose between alternative methods available within accounting standards.

Solutions: