困難に直面するとき、勇敢な人だけはのんびりできます。あなたは勇敢な人ですか。もしIT認証の準備をしなかったら、あなたはのんびりできますか。 NewValidDumpsのCPAのFRテスト参考書認証試験について最新な研究を完成いたしました。無料な部分ダウンロードしてください。 これもあなたの意志が強いことを表示する方法です。
Certified Public Accountant FRテスト参考書 - Financial Reporting あなたが自分のキャリアでの異なる条件で自身の利点を発揮することを助けられます。 ところで、受験生の皆さんを簡単にIT認定試験に合格させられる方法がないですか。もちろんありますよ。
試験の準備をするためにNewValidDumpsのCPAのFRテスト参考書試験トレーニング資料を買うのは冒険的行為と思ったとしたら、あなたの人生の全てが冒険なことになります。一番遠いところへ行った人はリスクを背負うことを恐れない人です。また、NewValidDumpsのCPAのFRテスト参考書試験トレーニング資料が信頼できるのは多くの受験生に証明されたものです。
CPAのFRテスト参考書試験の準備に悩んでいますか。このブログを見ればいいと思います。あなたはもうIT試験ソフトの最高のウェブサイトを見つけましたから。我々の問題集は最新版で全面的なのです。だからこそ、ITについての仕事に就職している多くの人は弊社のソフトを通してCPAのFRテスト参考書試験に合格しました。それに、ソフトを買ったあなたは一年間の無料更新サービスを得ています。ご安心で試験のために勉強します。
なぜなら、それはCPAのFRテスト参考書認定試験に関する必要なものを含まれるからです。NewValidDumpsを選んだら、あなたは簡単に認定試験に合格することができますし、あなたはITエリートたちの一人になることもできます。
QUESTION NO: 1
According to the IASB's Conceptual Framework for Financial Reporting, which one of the following statements represents the underlying assumption relating to financial statements?
A. The accounts have been prepared on an accrual basis
B. Users are assumed to have sufficient knowledge to be able to understand the financial statements
C. The accounting policies used have been disclosed
D. The business is expected to continue in operation for the foreseeable future
Answer: D
QUESTION NO: 2
Ant plc purchased 80% of Pillar Ltd's ordinary shares on 1 July 2010 for $2,360,000 when the fair value of Corfu Ltd's net assets was $2,240,000.
As at 30 June 2012 Ant plc hadrecognizedimpairments in respect of goodwill arising on the acquisition of Pillar Ltd amounting to $100,000.
On 30 June 2013, Ant plc sold all its shares in Pillar Ltd for $3,600,000. The net assets of Pillar Ltd were $3,310,000 at the date of disposal.
What is the profit on disposal of the shares in Pillar Ltd which should be included in the consolidated income statement of Ant plc for the year ended 30 June 2013?
A. $384,000
B. $484,000
C. $952,000
D. $270,000
Answer: B
QUESTION NO: 3
On 30 September 2012 the directors of Diego pIc decided to sell the company's services division and the division was classified as held for sale.
The sale is expected to be completed, along with the sales of related assets, in early December 2012.
One item of plant within this division had originally cost $30,000 and had a carrying amount of
$15,000 on 1 November 2011.
Diego plc will carry on using this plant until it is sold. Diego pIc has a year end of 31 October and depreciates all plant on a monthly straight-line basis using a monthly rate of 1%.
In accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, what amount will berecognizedin the statement of financial position of Diego pIc as at 31 October 2012 in respect of this plant?
A. $11,400 in non-current assets held for sale
B. $11,400 in current assets
C. $11,700 in non-current assets held for sale
D. $11,700 in non-current assets
Answer: C
QUESTION NO: 4
Consider the following statements:
(i)Some operating segments meet all the aggregation criteria.
(ii)Identified reportable segments account for 75 percent of the entity's revenue.
How these should be reported under IFRS 8 Operating Segments?
A. (i) Reportable segments to be disclosed provided that they meet the quantitative thresholds.
(ii)
Aggregate remaining segments into 'all other segments' category.
B.(i) Aggregate remaining segments into 'all other segments' category.
(ii)
Reportable segments to be disclosed provided that they meet the quantitative thresholds.
C.(i) This is not a reportable segment to be disclosed.
(ii)
Aggregate remaining segments into 'all other segments' category.
D.(i) Aggregate remaining segments into 'all other segments' category.
(ii)
This is not a reportable segment to be disclosed.
Answer: A
QUESTION NO: 5
Which of the following items would appear in the reconciliation of profit before tax to cash generated from operations in a statement of cash flows prepared in accordance withIAS 7 Statement of Cash Flows?
(i)Increase in provision for warranty costs
(ii)Decrease in income tax payable
(iii) Depreciation charge
(iv)
Dividends paid
A.(i) and (ii)
B.(i) and (iii)
C.(ii) and (iii)
D.(ii) and (iv)
Answer: B
CPAのCompTIA SY0-701-JPN試験に合格するのはIT業界で働いているあなたに利益をもらわせることができます。 NewValidDumpsのCPAのTableau TCC-C01試験トレーニング資料はCPAのTableau TCC-C01認定試験を準備するのリーダーです。 CompTIA 220-1102 - 我々はあなたにすべての資料を探して科学的に分析しました。 もちろん、我々はあなたに一番安心させるのは我々の開発する多くの受験生に合格させるCPAのSAP C_THR81_2311試験のソフトウェアです。 弊社のPRINCE2 PRINCE2-Foundation-JPN問題集は三種類の版を提供いたします。
Updated: May 26, 2022