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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 the IASB's Conceptual Framework, the key reason general purpose financial statements are produced is to satisfy the information needs of

A) employees.
B) management.
C) capital providers.
D) internal users.

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

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

3. Which one of the following statements differentiates semi-strong form efficiency from strong form efficiency in the context of the efficient market hypothesis?

A) Semi-strong form efficiency addresses operational efficiency whereas strong form efficiency aims to address allocative efficiency.
B) Semi-strong form efficiency does not reflect knowledge whereas strong form efficiency considers knowledge in addition to publicly available information and past price movements.
C) Semi-strong form efficiency does not reflect all publicly available information whereas strong form efficiency does incorporate all publicly available information.
D) Semi-strong form efficiency reflects all past price movements whereas strong form efficiency reflects future share price movements.

4. Venturer Ltd has received fees from venture capital activities and has engaged you as the accountant to prepare the financial report for 31 December 20X0. Unable to find a specific reference to venture capital fees in either the conceptual framework or the accounting standards, you establish the appropriate accounting treatment by

A) using your professional judgment and referring to generally accepted accounting principles and practice.
B) referring to the fundamental accounting assumptions and conventions.
C) using your professional judgment and referring to the conceptual framework's definitions and recognition criteria.
D) consulting with the International Accounting Standards Board.

5. The concept of transparency in corporate governance means that listed companies should disclose

A) confidential issues relating to competitors.
B) only mandatory information by management.
C) material information that affects decisions.
D) their future strategy.

Solutions: