CPA Australia Financial-Accounting-and-Reporting Exam Questions : CPA Financial Accounting and Reporting Exam

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

CPA Australia CPA Financial Accounting and Reporting Sample Questions:

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

2. A statement of comprehensive income reports on

A) financial position.
B) changes in financial position.
C) financial performance.
D) solvency.

3. A company sold some old operating equipment from its factory. After depreciation was accounted for, a small gain on sale was recorded. According to the revised IAS 1 Presentation of Financial Statements, this transaction will be shown as a separate item 'gain on sale of equipment'. This item will be shown in the statement of

A) changes in equity.
B) financial position.
C) comprehensive income.
D) cash flow.

4. The body that is part of the international standard-setting framework reporting to the International Financial Reporting Standards Foundation (IFRS Foundation) is the

A) International Accounting Board.
B) Centre on Transnational Corporations.
C) International Accounting Standards Board.
D) International Accounting Standards Committee.

5. The amount of cash or cash equivalents that could currently be obtained by selling an asset in an orderly disposal, refers to which basis of measurement?

A) present value
B) historical cost
C) realisable value
D) current cost

Solutions: