Try CPA Australia : Financial-Accounting-and-Reporting practice torrent pass for sure
Last Updated: Aug 21, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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CPA Australia Financial-Accounting-and-Reporting Practice Q&A's
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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Application of specific accounting standards | 22% | - Intangible assets and journal entries - Revenue recognition and ledger reconciliation - Current and deferred income tax accounting - Foreign currency transactions and translation |
| The financial reporting environment | 25% | - Accounting regulation and GAAP/IFRS - Role of International Accounting Standards Board - Conceptual framework and elements of financial statements - Regulatory environment and reporting requirements - Accounting standards and policies - Types of business entity and structure - Users and developments impacting reporting |
| Financial statements | 15% | - Statement of profit or loss and other comprehensive income - Statement of cash flows - Discrepancy detection and correction - Statement of financial position |
| Business combinations | 13% | - Non-controlling interest and control concepts - Accounting issues for business combinations - Impairment and journal entries - Consolidated financial statements - Goodwill measurement and disclosure |
| Analysis of financial statements | 10% | - Financial ratio calculation and interpretation - Limitations of financial statement analysis |
| The accounting theory | 15% | - Agency and contracting theories - Recognition criteria per conceptual framework - Historical cost vs other valuation methods |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
1. The two fundamental qualitative characteristics of the financial information are
A) verifiability and relevance.
B) relevance and comparability.
C) faithful representation and comparability.
D) relevance and faithful representation.
2. Which one of the following is not an Australian Securities Exchange (ASX) principle of good corporate governance?
A) Remunerate fairly and responsibly.
B) Safeguard the environment.
C) Respect the rights of shareholders.
D) Promote ethical and responsible decision-making.
3. A statement of comprehensive income reports on
A) financial position.
B) solvency.
C) financial performance.
D) changes in financial position.
4. Which one of the following statements regarding the IASB's Conceptual Framework for Financial Reporting is correct?
A) It specifies the concepts that underlie the preparation and presentation of general purpose financial statements.
B) It specifies the concepts that underlie the preparation and presentation of special purpose financial statements.
C) It overrides any local or international accounting standard.
D) It specifies the concepts that underlie the preparation and presentation of only consolidated financial statements.
5. Which one of the following statements is correct about using judgement in the financial reporting process?
A) Accountants should not be allowed to use their own judgement.
B) Judgement can be allowed in the statement of comprehensive income but not in the statement of financial position.
C) Use of individual judgement is required to choose between alternative methods available within accounting standards.
D) A true and fair view cannot be assured if individual judgement is allowed.
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: B | Question # 3 Answer: C | Question # 4 Answer: A | Question # 5 Answer: C |
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