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

CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. A decision has been made to change the value of a major non-current asset, upon which depreciation is based, from original cost to a revalued amount. This results in a change in

A) measurement basis and does not need to be disclosed.
B) accounting estimate and must be disclosed.
C) accounting estimate and does not need to be disclosed.
D) measurement basis and must be disclosed.

2. In individual countries, Generally Accepted Accounting Principles (GAAP) is primarily a combination of

A) national company law and local stock exchange requirements.
B) company law, accounting standards, local stock exchange requirements and international accounting standards.
C) national company law and national accounting standards.
D) national company law, national accounting standards and local stock exchange requirements.

3. Which one of the following situations would result in either a new liability being recognised or an existing liability being increased?

A) A company establishes an asset revaluation reserve.
B) A company pays only half of an overdue invoice.
C) At the end of the reporting period, there are unpaid wages.
D) A company recognises the depreciation expense for the current period.

4. 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) realisable value
C) historical cost
D) current cost

5. Which one of the following shows whether the financial statements of a company show a true and fair presentation of the financial performance of the company?

A) Statement of cash flows
B) Corporate Governance Statement
C) Auditor's Report
D) Director's Report

Solutions: