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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:

CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. 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 reflects all past price movements whereas strong form efficiency reflects future share price movements.
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 addresses operational efficiency whereas strong form efficiency aims to address allocative efficiency.
D) Semi-strong form efficiency does not reflect all publicly available information whereas strong form efficiency does incorporate all publicly available information.

2. The Framework for the Preparation and Presentation of Financial Statements which assists the development of the International Financial Reporting Standards (IFRS) was originally approved by the

A) International Accounting Standards Committee (IASC).
B) International Accounting Standards Board (IASB).
C) IFRS Interpretations Committee (IFRIC).
D) International Federation of Accountants (IFAC).

3. Which one of the following statements is correct about using judgement in the financial reporting process?

A) A true and fair view cannot be assured if individual judgement is allowed.
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) Accountants should not be allowed to use their own judgement.

4. Which one of the following parties provides information to ensure that the financial statements show a true and fair view?

A) tax consultants
B) directors of the company
C) financial Institutions
D) shareholders

5. A rules-based approach to standard setting

A) helps a standard-setting body to prioritise matters.
B) ensures there are no conflicts within accounting standards as each issue is handled just once.
C) prescribes standards that attempt to cover all eventualities a business may face.
D) provides a broad framework for standard setting.

Solutions: