Exam Name: CPA Financial Accounting and Reporting Exam
Certification Provider: CPA Australia
Corresponding Certification: CPA Foundation Program
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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Financial Reporting Framework | - Conceptual framework for financial reporting
|
| Topic 2: Consolidated Financial Statements | - Group accounting
|
| Topic 3: Financial Statement Analysis and Interpretation | - Analysis techniques
|
| Topic 4: Revenue Recognition | - Revenue from contracts with customers
|
| Topic 5: Liabilities and Equity | - Financial instruments and obligations
|
| Topic 6: Financial Statements | - Preparation and presentation
|
| Topic 7: Assets | - Asset recognition and measurement
|
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
To be relevant, financial information has to
I)be provided in a timely manner.
II)comply with the going concern assumption.
III)have predictive and/or confirmatory value.
IV)exclude computations that are difficult to understand.
- A. I and II only
- B. III and IV only
- C. II and III only
- D. I and III only
Correct Answer: D 🗳️
The two fundamental qualitative characteristics of the financial information are
- A. relevance and faithful representation.
- B. relevance and comparability.
- C. faithful representation and comparability.
- D. verifiability and relevance.
Correct Answer: A 🗳️
Which one of the following bases of measurement is used to implement an approach to capital maintenance based on maintaining the operating capability of a business?
- A. current purchasing power
- B. current value
- C. fair value
- D. deprival value
Correct Answer: D 🗳️
Which one of the following is an accurate definition of fair value of an asset?
- A. The price for which an asset could be sold in an orderly transaction between market participants at the measurement date.
- B. The price for which an asset could be sold net of disposal costs.
- C. The amount yet to be written off over the remainder of the asset's useful life.
- D. The cost of replacing an asset with an identical item.
Correct Answer: A 🗳️
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
Correct Answer: C 🗳️
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