NewValidDumps CPAのFR出題内容試験問題集はあなたが自分の目標を達成することを助けられます。NewValidDumps CPAのFR出題内容問題資料は高度に認証されたIT領域の専門家の経験と創造を含めているものです。当社の製品は、すべての可能性のある問題を試させられます。 我々NewValidDumpsは一番効果的な方法を探してあなたにCPAのFR出題内容試験に合格させます。弊社のCPAのFR出題内容ソフトを購入するのを決めるとき、我々は各方面であなたに保障を提供します。 そうしたら、あなたは自信を得ることができて、実際の試験で経験を活かして気楽に合格します。
Certified Public Accountant FR出題内容 - Financial Reporting IT職員のあなたは毎月毎月のあまり少ない給料を持っていますが、暇の時間でひたすら楽しむんでいいですか。 受験生の皆さんをもっと効率的な参考資料を勉強させるように、NewValidDumpsのIT技術者はずっとさまざまなIT認定試験の研究に取り組んでいますから、もっと多くの素晴らしい資料を開発し出します。一度NewValidDumpsのFR 赤本勉強問題集を使用すると、きっと二度目を使用したいです。
多分、FR出題内容テスト質問の数が伝統的な問題の数倍である。CPA FR出題内容試験参考書は全ての知識を含めて、全面的です。そして、FR出題内容試験参考書の問題は本当の試験問題とだいたい同じことであるとわかります。
NewValidDumpsのCPAのFR出題内容試験トレーニング資料はインターネットでの全てのトレーニング資料のリーダーです。NewValidDumpsはあなたが首尾よく試験に合格することを助けるだけでなく、あなたの知識と技能を向上させることもできます。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。
弊社のCPAのFR出題内容真題によって、資格認定証明書を受け取れて、仕事の昇進を実現できます。CPAのFR出題内容資格認定証明書を持つ人は会社のリーダーからご格別のお引き立てを賜ったり、仕事の昇進をたやすくなったりしています。
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
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: 3
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: 4
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
QUESTION NO: 5
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
試験の準備をするためにNewValidDumpsのCPAのMicrosoft MS-721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。 EC-COUNCIL 312-40 - あなたがご使用になっているとき、何か質問がありましたらご遠慮なく弊社とご連絡ください。 真剣にNewValidDumpsのCPA AACN CCRN-Adult問題集を勉強する限り、受験したい試験に楽に合格することができるということです。 IAPP CIPT - 顧客様と販売者の間での信頼性は苦労かつ大切なことだと良く知られます。 Fortinet NSE7_NST-7.2 - がむしゃらに試験に関連する知識を勉強しているのですか。
Updated: May 26, 2022