私たちより、FR勉強資料試験を知る人はいません。あなたはFR勉強資料試験に不安を持っていますか？FR勉強資料参考資料をご覧下さい。私たちのFR勉強資料参考資料は十年以上にわたり、専門家が何度も練習して、作られました。 あなたは弊社の高品質CPA FR勉強資料試験資料を利用して、一回に試験に合格します。NewValidDumpsのCPA FR勉強資料問題集は専門家たちが数年間で過去のデータから分析して作成されて、試験にカバーする範囲は広くて、受験生の皆様のお金と時間を節約します。 弊社の無料なサンプルを遠慮なくダウンロードしてください。
Certified Public Accountant FR勉強資料 - Financial Reporting 君が選んだのはNewValidDumps、成功を選択したのに等しいです。 多分、FR 復習テキストテスト質問の数が伝統的な問題の数倍である。CPA FR 復習テキスト試験参考書は全ての知識を含めて、全面的です。
NewValidDumpsは頼りが強い上にサービスもよくて、もし試験に失敗したら全額で返金いたしてまた一年の無料なアップデートいたします。
IT認定試験の中でどんな試験を受けても、NewValidDumpsのFR勉強資料試験参考資料はあなたに大きなヘルプを与えることができます。それは NewValidDumpsのFR勉強資料問題集には実際の試験に出題される可能性がある問題をすべて含んでいて、しかもあなたをよりよく問題を理解させるように詳しい解析を与えますから。真剣にNewValidDumpsのCPA FR勉強資料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。
これはあなたがFR勉強資料認定試験に合格できる保障です。この資料が欲しいですか。
QUESTION NO: 1
Bony plc purchased equipment on 1 April 2010 for $100,000. The equipment was depreciated using the reducing balance method at 25% per annum.
Bony plc prepares accounts to 31 March annually. Depreciation was charged up to and including 31
March 2012. At that date, the recoverable amount of this equipment was $42,000.
According to IAS 36 Impairment of Assets, what was the impairment loss on this equipment calculated on 31 March 2012?
A. Nil
B. $8,000
C. $14,250
D. $25,000
Answer: C
QUESTION NO: 2
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: 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
According to the IASB's Conceptual Framework for Financial Reporting, which of the following does an entity's income statement, statement of financial position and statement of cash flows primarily measure?
Income statement Statement ofStatement of financial position cash flows
A. Financial position Financial performance Financial adaptability
B. Financial performanceFinancial adaptability Financial position
C. Financial adaptability Financial position Financial position
D. Financial performanceFinancial position Financial adaptability
Answer: D
QUESTION NO: 5
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
その中で、ISA ISA-IEC-62443認定試験は最も重要な一つです。 EC-COUNCIL 312-38 - 一体どうしたらでしょうか。 Cisco 300-615 - 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。 Nutanix NCP-MCI-6.5-JPN - しかし、難しいといっても、高い点数を取って楽に試験に合格できないというわけではないです。 NewValidDumpsのCPAのSnowflake COF-C02試験トレーニング資料はCPAのSnowflake COF-C02認定試験を準備するのリーダーです。
Updated: May 26, 2022