NewValidDumpsのCPAのFR問題サンプル試験トレーニング資料は豊富な経験を持っているIT専門家が研究したものです。君がCPAのFR問題サンプル問題集を購入したら、私たちは一年間で無料更新サービスを提供することができます。もしCPAのFR問題サンプル問題集は問題があれば、或いは試験に不合格になる場合は、全額返金することを保証いたします。 だからいろいろな方は試験を借って、自分の社会の地位を固めたいです。FR問題サンプル認定試験はCPAの中に重要な認証試験の一つですが、NewValidDumpsにIT業界のエリートのグループがあって、彼達は自分の経験と専門知識を使ってCPA FR問題サンプル認証試験に参加する方に対して問題集を研究続けています。 もし弊社のソフトを使ってあなたは残念で試験に失敗したら、弊社は全額で返金することを保証いたします。
FR - Financial Reporting問題サンプル認定試験の真実の問題に会うかもしれません。 我々もオンライン版とソフト版を提供します。すべては豊富な内容があって各自のメリットを持っています。
あなたが試験に合格することにヘルプをあげられますから。それにNewValidDumpsは１００パーセント合格率を保証します。あなたが任意の損失がないようにもし試験に合格しなければNewValidDumpsは全額で返金できます。
競争力が激しい社会に当たり、我々NewValidDumpsは多くの受験生の中で大人気があるのは受験生の立場からCPA FR問題サンプル試験資料をリリースすることです。たとえば、ベストセラーのCPA FR問題サンプル問題集は過去のデータを分析して作成ます。ほんとんどお客様は我々NewValidDumpsのCPA FR問題サンプル問題集を使用してから試験にうまく合格しましたのは弊社の試験資料の有効性と信頼性を説明できます。
それを手に入れてから私は試験に合格する自信を持つようになります。NewValidDumpsのCPAのFR問題サンプル試験トレーニング資料のカバー率がとても高いですから、自分で勉強するよりずっと効率が高いです。
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
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: 4
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: 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
Salesforce B2C-Commerce-Developer問題集のカーバー率が高いので、勉強した問題は試験に出ることが多いです。 Cisco 200-301J - どんなに難しい試験でも、NewValidDumpsがいるのなら、大丈夫になります。 ACAMS CAMS-KR - NewValidDumpsにたくさんのIT専門人士がいって、弊社の問題集に社会のITエリートが認定されて、弊社の問題集は試験の大幅カーバして、合格率が１００％にまで達します。 問題が更新される限り、NewValidDumpsは直ちに最新版のHP HPE0-V28資料を送ってあげます。 CPAのPalo Alto Networks PCNSA-JPN試験に合格することは容易なことではなくて、良い訓練ツールは成功の保証でNewValidDumpsは君の試験の問題を準備してしまいました。
Updated: May 26, 2022