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

2. The objective of the International Accounting Standards Board (IASB) is to

A) set International Financial Reporting Standards.
B) provide strategic advice to the International Financial Reporting Standards Advisory Council.
C) oversee the standard setting process and International Financial Reporting Standards Advisory Council.
D) enforce International Financial Reporting Standards.

3. Which one of these is a key principle of good corporate governance?

A) restriction of shareholders' rights in decision-making
B) effective management of the employees of the company
C) non-disclosure of directors' agency relationship with the company
D) effective communication with shareholders

4. 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.

5. Generally accepted accounting practice recognises revenue when

A) goods are produced.
B) cash is received for the goods.
C) customers order goods.
D) goods are dispatched to the customer.

Solutions: