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CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. Which one of the following is not a function of the trustees of the International Financial Reporting Standards Foundation (IFRS Foundation)?

A) promoting the application of International Financial Reporting Standards (IFRSs)
B) ensuring the financing of the International Accounting Standards Board (IASB)
C) providing suggestions on technical matters relating to accounting standards
D) appointing the members of the International Accounting Standards Board (IASB)

2. Which one of the following statements is correct in relation to presenting the financial position of an entity?

A) Solvency is the availability of cash over the long-term, while liquidity is the availability of funds over the short-term to meet financial commitments as they fall due.
B) Liquidity is the ability to repay long-term financial commitments, whereas solvency is the ability to repay short-term commitments.
C) Solvency is the availability of total assets over a long-term, while liquidity is the availability of total assets over the short-term to meet financial commitments as they fall due.
.
D) Liquidity represents cash holdings, while solvency is long-term profitability.

3. Which one of the following methods is not used for 'creative accounting'?

A) window dressing
B) aggressive debt management
C) profit smoothing
D) off balance sheet financing

4. You assumed the role as the Chairperson of the Board of Directors of Daylight Ltd. As you start to write your first directors' report, which one of the following areas are you not required to include in your report?

A) Review of operations of Daylight during the year just ended and any likely developments in the future that may impact Daylight.
B) Details regarding any significant changes to Daylight's state of affairs for the year that just ended.
C) Details regarding accounting policies pursued by Daylight in preparation of its financial statements.
D) Details of any dividends paid or proposed.

5. Which one of the following statements is correct?

A) Accounting standards are developed and maintained using a consultative process with the OECD.
B) Accounting standards prescribe the possible accounting treatments.
C) Australian accounting standards are based on the US GAAP.
D) Accounting standards provide the basic knowledge upon which the conceptual framework is developed.

Solutions: