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CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. The IASB evaluates the merits of adding a potential item to its agenda mainly by reference to the needs of

A) investors.
B) suppliers.
C) regulatory authorities.
D) tax agencies.

2. The ability of a company to pay its bills when and as they fall due is a measure of

A) compliance with the conceptual framework.
B) economic value.
C) solvency.
D) the true and fair view of the financial report.

3. Which one of the following statements is correct?

A) A statement of financial position explains the reasons for movement of assets and liabilities through the accounting period.
B) Current and non-current assets are shown as separate classifications in the statement of financial position.
C) Assets used for long-term operations are shown under working capital in the statement of financial position.
D) Liabilities are future obligations that will cause outflow of resources embodying economic benefits.

4. An example of voluntary reporting in Australia is a

A) sustainability report.
B) statement of financial position.
C) statement of comprehensive income.
D) statement of cash flows.

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

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

Solutions: