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The CPA Financial Accounting and Reporting exam is an essential exam for individuals who want to become certified public accountants in Australia. Financial-Accounting-and-Reporting exam requires candidates to have a deep understanding of financial accounting principles and regulations in Australia. To Pass Financial-Accounting-and-Reporting Exam, candidates need to have strong analytical skills, interpretive ability, and a comprehensive understanding of accounting standards and regulations.

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CPA Australia Financial-Accounting-and-Reporting is an examination that tests the knowledge and skills of candidates in the field of financial accounting and reporting. Financial-Accounting-and-Reporting exam is designed to assess the candidate's ability to apply the principles of financial accounting and reporting in a practical context. The CPA Financial Accounting and Reporting exam is one of the most challenging exams for aspiring accountants, and it requires a thorough understanding of the subject matter.

CPA Australia CPA Financial Accounting and Reporting Exam Sample Questions (Q62-Q67):

NEW QUESTION # 62
Which of the following are the stated objectives of the International Accounting Standards Board (IASB)?
I)Enforce accounting standards.
II)Develop accounting standards.
III)Work for convergence of accounting standards.

A. I only
B. I and II only
C. III only
D. II and III only

Answer: D

NEW QUESTION # 63
You assumed the role as the Chairperson of the Board of Directors of Daylight Ltd. As you start to write your first directors' report, which one of the following areas are you not required to include in your report?

A. Details regarding any significant changes to Daylight's state of affairs for the year that just ended.
B. Details of any dividends paid or proposed.
C. Review of operations of Daylight during the year just ended and any likely developments in the future that may impact Daylight.
D. Details regarding accounting policies pursued by Daylight in preparation of its financial statements.

Answer: D

NEW QUESTION # 64
The amount of cash or cash equivalents that could currently be obtained by selling an asset in an orderly disposal, refers to which basis of measurement?

A. present value
B. realisable value
C. historical cost
D. current cost

Answer: B

NEW QUESTION # 65
LMN Ltd recently changed the measurement base for their assets. They should I)treat this like a change in an estimate.
II)treat this like a change in the accounting policy.
III)disclose this in the notes to financial statements.

A. I and III only
B. I only
C. III only
D. II and III only

Answer: D

NEW QUESTION # 66
According to the Australian Accounting Standards Board, which one of the following is a benefit of adopting International Financial Reporting Standards (IFRSs)?

A. to become a resource for developing nations who can easily adopt IFRSs as a full set of standards
B. to make it easier for tax authorities to calculate taxes on investors' overseas income
C. to enable the national government to control activities of foreign multinationals
D. to increase foreign investors' understanding of local financial reports

Answer: D

NEW QUESTION # 67
......

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New CPA Australia Financial-Accounting-and-Reporting Test Voucher, Financial-Accounting-and-Reporting Online Test

Financial-Accounting-and-Reporting Online Test - Financial-Accounting-and-Reporting Questions Pdf

CPA Australia CPA Financial Accounting and Reporting Exam Sample Questions (Q62-Q67):

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