CPA Australia CPA Financial Accounting and Reporting : Financial-Accounting-and-Reporting

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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 all publicly available information whereas strong form efficiency does incorporate all publicly available information.
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 knowledge whereas strong form efficiency considers knowledge in addition to publicly available information and past price movements.

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

3. A company purchased a machine 10 years ago for $143 890. It is expected that the machine will generate future revenues of $108 495. The machine could be scrapped for $81 232. An equivalent machine in the same condition would cost $94 950 to buy now. What is the deprival value of the asset?

A) $35 395
B) $108 495
C) $81 232
D) $94 950

4. Which one of the following financial statements helps provide information about factors that might affect an entity's liquidity or solvency?

A) statement of changes in equity
B) statement of cash flows
C) statement of profit or loss and other comprehensive income
D) notes to the financial statements

5. An element is recognised in the statement of financial position or statement of comprehensive income if
I.
the value of the item can be measured reliably.
II.
the value of the item can be measured accurately.
III.
it is certain that there will be future economic benefits associated with the item.
IV.
it is probable that there will be future economic benefits associated with the item.
Which of the above options are correct?

A) II and III only
B) III and IV only
C) I and III only
D) I and IV only

Solutions: