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CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. A decrease in assets is most likely to be recognised in the financial report as

A) a liability.
B) a change in equity.
C) revenue earned.
D) an expense.

2. The International Federation of Accountants (IFAC) was established by

A) the International Accounting Standards Board.
B) various professional accounting bodies.
C) the Organization for Economic Co-operation & Development.
D) the United Nations.

3. What is the difference between positive and normative accounting theories?

A) Positive accounting theory explains what should occur.
B) Normative accounting theory predicts what is expected to occur rather than explaining what should occur.
C) Normative accounting theory specifies the prediction rules for items.
D) Normative accounting theory explains what should occur instead of predicting what is expected to occur.

4. The International Accounting Standards Board's Conceptual Framework for Financial Reporting for the preparation and presentation of financial statements is concerned with the information needs of most users, but not for each possible user.
Which one of the following stakeholders would not be one of the users that the Conceptual Framework is concerned about?

A) a company's executive management
B) members of the public who have small investment holdings in the company
C) governments and regulatory bodies
D) potential investors in the company

5. Which one of the following statements regarding the IASB's Conceptual Framework for Financial Reporting is correct?

A) It overrides any local or international accounting standard.
B) It specifies the concepts that underlie the preparation and presentation of only consolidated financial statements.
C) It specifies the concepts that underlie the preparation and presentation of special purpose financial statements.
D) It specifies the concepts that underlie the preparation and presentation of general purpose financial statements.

Solutions: