Financial-Accounting-and-Reporting Actual Questions – Instant Download 100 Questions [Q41-Q57]

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Financial-Accounting-and-Reporting Actual Questions – Instant Download 100 Questions

Download Free Latest Exam Financial-Accounting-and-Reporting Certified Sample Questions

NO.41 As per the International Accounting Standards Board conceptual framework, which of the following holds the primary responsibility for preparing and presenting financial statements?
I)owners
II)auditors
III)directors

 
 
 
 

NO.42 Which one of the following is not a principal motivation for creative accounting?

 
 
 
 

NO.43 Which one of the following practices is not considered creative accounting?

 
 
 
 

NO.44 According to IASB’s Conceptual Framework, an expense is a decrease in economic benefits in the form of
I.
outflows.
II.
decreases of assets.
III.
incurrences of liabilities.
IV.
contributions to equity holders.

 
 
 
 

NO.45 Financial markets have achieved operational efficiency when

 
 
 
 

NO.46 Which one of the following is a benefit of developing financial reporting standards using a conceptual framework?

 
 
 
 

NO.47 Which one of the following statements regarding the IASB’s Conceptual Framework for Financial Reporting is correct?

 
 
 
 

NO.48 X was influenced by G Co’s audit report and dividend declaration, and decided to invest in the securities of the company. What should X be cautious about before investing in the shares of the company?
X should be aware that

 
 
 
 

NO.49 The Framework for the Preparation and Presentation of Financial Statements which assists the development of the International Financial Reporting Standards (IFRS) was originally approved by the

 
 
 
 

NO.50 Which one of the following includes social reporting guidelines?

 
 
 
 

NO.51 In a stock market that displays strong efficiency, share prices reflect all available

 
 
 
 

NO.52 According to the IASB Conceptual Framework, income is an increase in economic benefits in the form of I)inflows.
II)decreases of liabilities.
III)enhancements of assets.
IV)contributions from equity holders.

 
 
 
 

NO.53 Which one of the following bodies makes accounting standards in Australia?

 
 
 
 

NO.54 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?

 
 
 
 

NO.55 Which one of these concepts suggests that stock prices react to new information almost instantly?

 
 
 
 

NO.56 Which one of the following statements is correct?

 
 
 
 

NO.57 In the context of a regulatory framework, a principles-based system

 
 
 
 

Free CPA Australia Financial-Accounting-and-Reporting Exam 2022 Practice Materials Collection: https://www.latestcram.com/Financial-Accounting-and-Reporting-exam-cram-questions.html

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