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

CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. Which of the following represents a principal-agent relationship?
I.
shareholders-auditors
II.
shareholders-management
III.
security exchange-company
IV.
board of directors-employees

A) I, II, III and IV
B) I, II and III only
C) II, III and IV only
D) I, II and IV only

2. LMN Ltd recently changed the measurement base for their assets. They should I)treat this like a change in an estimate.
II)treat this like a change in the accounting policy.
III)disclose this in the notes to financial statements.

A) I and III only
B) II and III only
C) I only
D) III only

3. According to the Australian Accounting Standards Board, which one of the following is a benefit of adopting International Financial Reporting Standards (IFRSs)?

A) to enable the national government to control activities of foreign multinationals
B) to increase foreign investors' understanding of local financial reports
C) to become a resource for developing nations who can easily adopt IFRSs as a full set of standards
D) to make it easier for tax authorities to calculate taxes on investors' overseas income

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 Committee.
D) International Accounting Standards Board.

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

Solutions: