そうしたら半分の労力で二倍の効果を得ることができますから。NewValidDumpsはいつまでも受験生の皆さんにCPAのFR合格資料認証試験の真実な試験トレーニング資料を提供することに力を尽くしています。NewValidDumpsのCPAのFR合格資料認証試験の問題集はソフトウェアベンダーがオーソライズした製品で、カバー率が高くて、あなたの大量の時間とエネルギーを節約できます。 真剣にNewValidDumpsのCPA FR合格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。IT認定試験の中でどんな試験を受けても、NewValidDumpsのFR合格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。 あなたに便利なオンラインサービスを提供して、CPA FR合格資料試験問題についての全ての質問を解決して差し上げます。
CPAのFR - Financial Reporting合格資料の認定試験に受かることはIT業種に従事している皆さんの夢です。 NewValidDumpsのCPAのFR 合格内容試験トレーニング資料はCPAのFR 合格内容認定試験を準備するのリーダーです。NewValidDumpsの CPAのFR 合格内容試験トレーニング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。
NewValidDumpsにはすごいトレーニング即ち CPAのFR合格資料試験トレーニング資料があります。これはIT職員の皆が熱望しているものです。あなたが試験に合格することを助けられますから。
社会と経済の発展につれて、多くの人はIT技術を勉強します。なぜならば、IT職員にとって、CPAのFR合格資料資格証明書があるのは肝心な指標であると言えます。自分の能力を証明するために、FR合格資料試験に合格するのは不可欠なことです。弊社のFR合格資料真題を入手して、試験に合格する可能性が大きくなります。
もし試験の準備を十分にしたかどうかを確認したいなら、ソフトウェア版のFR合格資料問題集を利用して自分のレベルをテストしてください。従って、すぐに自分の弱点や欠点を識別することができ、正しく次のFR合格資料学習内容を手配することもできます。
QUESTION NO: 1
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: 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
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: 4
Rochester pIc has entered into a fixed price contract for the provision of services to Adele Ltd.
The contract commenced in September 2012 and will be completed in 2013.
The contract price is $2 million and costs are recoverable as incurred. At 31 December 2012,
Rochester plc's year ends, costs of $500,000 have been incurred.
The contract has been assessed as 30% complete; however, costs to complete cannot be estimated reliably.
In accordance with IAS 18 Revenue, how much revenue should be included in Rochester plc's statement of comprehensive income for the year ended 31 December 2012 in respect of this contract?
A. Nil
B. $500,000
C. $600,000
D. $2 million
Answer: B
QUESTION NO: 5
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
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Updated: May 26, 2022