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CPA Australia Financial-Accounting-and-Reporting : CPA Financial Accounting and Reporting Exam
- Exam Code: Financial-Accounting-and-Reporting
- Exam Name: CPA Financial Accounting and Reporting Exam
- Updated: Sep 10, 2026 Q & A: 100 Questions and Answers
About Pass4guide CPA Australia Financial-Accounting-and-Reporting Sure Pass Exam
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Following are some reference material for actual CPA Australia Financial-Accounting-and-Reporting exam test
CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Impairment of Assets | 6% | - Impairment testing and recognition - Impairment indicators and recoverable amount |
| Topic 2: Income Taxes | 18% | - Current and deferred tax calculation - Tax effects in financial statements |
| Topic 3: Business Combinations and Group Accounting | 20% | - Non-controlling interests - Business combinations and goodwill - Consolidation principles and procedures |
| Topic 4: Financial Instruments | 12% | - Classification and measurement - Recognition, derecognition and disclosure |
| Topic 5: Presentation of Financial Statements | 15% | - Statement of cash flows and notes - Statement of financial position - Statement of profit or loss and OCI |
| Topic 6: Revenue, Provisions and Liabilities | 14% | - Revenue from contracts with customers - Provisions, contingent liabilities and assets |
| Topic 7: Role and Regulatory Framework of Financial Reporting | 15% | - Regulatory environment and standards setting - Conceptual framework and qualitative characteristics - Business entities and reporting obligations |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
Question #1
Investors use the audited financial statements of a company to
I)evaluate the company's current return on assets
II)predict the company's market conditions for future years.
III)predict the company's market conditions for future years.
IV)make a judgement on the liquidity and solvency of the company.
- A. I and III only
- B. I and IV only
- C. III and IV only
- D. II and III only
Answer: B
Question #2
Which one of the following statements is correct about using judgement in the financial reporting process?
- A. Judgement can be allowed in the statement of comprehensive income but not in the statement of financial position.
- B. A true and fair view cannot be assured if individual judgement is allowed.
- 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.
Answer: C
Question #3
Which one of the following includes social reporting guidelines?
- A. Generally Accepted Accounting Principles (GAAP)
- B. International Accounting Standards (IAS)
- C. Global Reporting Initiative (GRI)
- D. International Financial Reporting Standards (IFRS)
Answer: C
Question #4
Which one of the following practices is not considered creative accounting?
- A. window dressing
- B. profit smoothing
- C. trading in derivatives
- D. aggressive earnings management
Answer: C
Question #5
Which one of the following is not a principal motivation for creative accounting?
- A. public good
- B. bonus-related pay
- C. personal incentives
- D. benefits from shares and share options
Answer: A
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