CPA Australia Financial-Accounting-and-Reporting Valid Exam Objectives & Financial-Accounting-and-Reporting Valid Exam Braindumps

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The CPA Australia Financial-Accounting-and-Reporting Exam is divided into four sections, each of which covers a specific area of financial accounting and reporting. These sections are financial accounting and reporting frameworks, accounting standards and regulatory requirements, financial statements, and analysis and interpretation of financial statements. Candidates must pass all four sections to earn their certification.

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The CPA Australia Financial-Accounting-and-Reporting Exam is divided into several sections, each of which is designed to test specific areas of knowledge and skill. These sections include financial accounting and reporting, management accounting, taxation, auditing and assurance, and business law and ethics. Each section is designed to assess the candidate's ability to apply theoretical concepts to practical situations and to demonstrate their proficiency in key accounting areas. Candidates must pass all sections of the exam in order to become certified CPAs in Australia.

CPA Australia CPA Financial Accounting and Reporting Exam Sample Questions (Q93-Q98):

NEW QUESTION # 93
Which one of the following statements is correct about using judgement in the financial reporting process?

A. Accountants should not be allowed to use their own judgement.
B. A true and fair view cannot be assured if individual judgement is allowed.
C. Judgement can be allowed in the statement of comprehensive income but not in the statement of financial position.
D. Use of individual judgement is required to choose between alternative methods available within accounting standards.

Answer: D

NEW QUESTION # 94
Venturer Ltd has received fees from venture capital activities and has engaged you as the accountant to prepare the financial report for 31 December 20X0. Unable to find a specific reference to venture capital fees in either the conceptual framework or the accounting standards, you establish the appropriate accounting treatment by

A. using your professional judgment and referring to the conceptual framework's definitions and recognition criteria.
B. consulting with the International Accounting Standards Board.
C. referring to the fundamental accounting assumptions and conventions.
D. using your professional judgment and referring to generally accepted accounting principles and practice.

Answer: A

NEW QUESTION # 95
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. Auditor's Report
B. Statement of cash flows
C. Director's Report
D. Corporate Governance Statement

Answer: A

NEW QUESTION # 96
A statement of comprehensive income reports on

A. solvency.
B. financial position.
C. financial performance.
D. changes in financial position.

Answer: C

NEW QUESTION # 97
In individual countries, Generally Accepted Accounting Principles (GAAP) is primarily a combination of

A. national company law and local stock exchange requirements.
B. national company law, national accounting standards and local stock exchange requirements.
C. national company law and national accounting standards.
D. company law, accounting standards, local stock exchange requirements and international accounting standards.

Answer: B

NEW QUESTION # 98
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