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Admission Test Certified Public Accountant (Financial Accounting & Reporting) Sample Questions:

1. On November 1, 20X2, Smith Co. contracted to dispose of an industry segment. Throughout 20X2 the segment had operating losses. These losses were expected to continue until the segment's disposition.
If a loss is projected on final disposition, how much of the operating losses should be included in the loss from discontinued operations reported in Smith's 20X2 income statement?
I. Operating losses for the period January 1 to October 31, 20X2.
II. Operating losses for the period November 1 to December 31, 20X2.
III. Estimated operating losses for the period January 1 to February 28, 20X3.

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

2. According to the FASB conceptual framework, comprehensive income includes which of the following?

A) Option B
B) Option D
C) Option C
D) Option A

3. What information should a public company present about revenues from its reporting segments?

A) Disclose separately the amount of sales to unaffiliated customers but not the amount of intracompany sales between geographic areas.
B) Disclose separately the amount of sales to unaffiliated customers and the amount of intracompany sales.
C) Disclose as a combined amount sales to unaffiliated customers and intracompany sales between geographic areas.
D) No disclosure of revenues from foreign operations need be reported.

4. Which of the following should be disclosed for each reportable operating segment of an enterprise?

A) Option B
B) Option D
C) Option C
D) Option A

5. According to the FASB conceptual framework, which of the following relates to both relevance and reliability?

A) Verifiability.
B) Comparability.
C) Feedback value.
D) Timeliness.

Solutions: