CPA Australia : Financial-Accounting-and-Reporting Questions & Answers
Updated: Sep 07, 2026
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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Financial Statements | - Preparation and presentation
|
| Topic 2: Financial Statement Analysis and Interpretation | - Analysis techniques
|
| Topic 3: Liabilities and Equity | - Financial instruments and obligations
|
| Topic 4: Financial Reporting Framework | - Conceptual framework for financial reporting
|
| Topic 5: Revenue Recognition | - Revenue from contracts with customers
|
| Topic 6: Consolidated Financial Statements | - Group accounting
|
| Topic 7: Assets | - Asset recognition and measurement
|
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
The ability of a company to pay its bills when and as they fall due is a measure of
- A. economic value.
- B. solvency.
- C. the true and fair view of the financial report.
- D. compliance with the conceptual framework.
In applying accounting standards, an entity develops accounting policies that ensure that the financial statements present
- A. understandable and clear financial information to all interested shareholders.
- B. comparable and accurate financial information to all shareholders.
- C. relevant and reliable financial information.
- D. relevant and correct financial information to all interested shareholders.
To be relevant, financial information has to
I)be provided in a timely manner.
II)comply with the going concern assumption.
III)have predictive and/or confirmatory value.
IV)exclude computations that are difficult to understand.
- A. I and II only
- B. II and III only
- C. I and III only
- D. III and IV only
Which one of the following situations would result in either a new liability being recognised or an existing liability being increased?
- A. At the end of the reporting period, there are unpaid wages.
- B. A company establishes an asset revaluation reserve.
- C. A company recognises the depreciation expense for the current period.
- D. A company pays only half of an overdue invoice.
Which accounting theory is best described by the statement 'An approach to accounting is one where a theory is thought of as a body of knowledge that explains and attempts to predict actual accounting practice'?
- A. historical cost accounting theory
- B. normative accounting theory
- C. positive accounting theory
- D. general accounting theory
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