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CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. Which one of the following is not a function of the trustees of the International Financial Reporting Standards Foundation (IFRS Foundation)?

A) appointing the members of the International Accounting Standards Board (IASB)
B) providing suggestions on technical matters relating to accounting standards
C) promoting the application of International Financial Reporting Standards (IFRSs)
D) ensuring the financing of the International Accounting Standards Board (IASB)

2. PLO Advertising Ltd (PLO) buys a new stretch limousine for $40 000. A number of individuals have expressed an interest in buying the limousine from PLO for $60 000. The board members decide that the limousine is worth between $65 000 and $70 000. What is the fair value of the limousine?

A) $70 000
B) $40 000
C) $65 000
D) $60 000

3. Which one of the following shows whether the financial statements of a company show a true and fair presentation of the financial performance of the company?

A) Director's Report
B) Statement of cash flows
C) Auditor's Report
D) Corporate Governance Statement

4. Which one of these is a key principle of good corporate governance?

A) non-disclosure of directors' agency relationship with the company
B) effective communication with shareholders
C) restriction of shareholders' rights in decision-making
D) effective management of the employees of the company

5. A company sold some old operating equipment from its factory. After depreciation was accounted for, a small gain on sale was recorded. According to the revised IAS 1 Presentation of Financial Statements, this transaction will be shown as a separate item 'gain on sale of equipment'. This item will be shown in the statement of

A) comprehensive income.
B) financial position.
C) cash flow.
D) changes in equity.

Solutions: