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

CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. 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

2. 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.

3. 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

4. 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.

5. 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

Solutions: