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CPA Australia CPA Financial Accounting and Reporting Sample Questions:

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

2. In a stock market that displays strong efficiency, share prices reflect all available

A) public information.
B) public and inside information.
C) information about past changes in share prices.
D) information about future expansion plans.

3. 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) $60 000
C) $65 000
D) $40 000

4. Published financial statements are regulated by

A) International Financial Reporting Standards to ensure the provision of useful financial information to shareholders.
B) shareholders who specify the framework for the provision of consistent and comparable financial information for decision-making.
C) accounting and legal rules to ensure the provision of relevant and reliable financial information to shareholders.
D) rules to ensure the provision of consistent financial information to investors.

5. Which one of the following contributes to an efficient capital market?

A) stock markets ensuring that companies do not overcharge for their products
B) stock markets being managed by directors of companies that are listed on the stock market
C) having stock markets in every country
D) information about the stock market can be obtained cheaply

Solutions: