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Free AICPA CPA-Financial Exam Questions

Absolute Free CPA-Financial Exam Practice for Comprehensive Preparation 

  • AICPA CPA-Financial Exam Questions
  • Provided By: AICPA
  • Exam: CPA Financial Accounting and Reporting
  • Certification: Certified Public Accountant(CPA)
  • Total Questions: 165
  • Updated On: Jan 14, 2026
  • Rated: 4.9 |
  • Online Users: 330
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  • Question 1
    • In general, an enterprise preparing interim financial statements should: 

      Answer: D
  • Question 2
    • In which of the following situations should a company report a prior-period adjustment? 

      Answer: B
  • Question 3
    • Which of the following should be disclosed for each reportable operating segment of an enterprise?

       


      Answer: A
  • Question 4

    • If a company is not presenting comparative financial statements, the correction of an error in the financial statements of a prior period should be reported, net of applicable income taxes, in the current: 


      Answer: B
  • Question 5

    • How should the effect of a change in accounting principle that is inseparable from the effect of a change in accounting estimate be reported?


      Answer: A
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