これは試験の一発合格を保証できる問題集ですから。この問題集の高い合格率が多くの受験生たちに証明されたのです。NewValidDumpsのFR問題集無料問題集は成功へのショートカットです。 NewValidDumpsのCPA FR問題集無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。我々FR問題集無料問題集の通過率は高いので、90％の合格率を保証します。 第三に、NewValidDumpsのFR問題集無料問題集は試験の一発合格を保証し、もし受験生が試験に失敗すれば全額返金のことができます。
NewValidDumpsはCPAのFR - Financial Reporting問題集無料認定試験に向けてもっともよい問題集を研究しています。 まだ何を待っていますか。早速買いに行きましょう。
NewValidDumpsのシニア専門家チームはCPAのFR問題集無料試験に対してトレーニング教材を研究できました。NewValidDumpsが提供した教材を勉強ツルとしてCPAのFR問題集無料認定試験に合格するのはとても簡単です。NewValidDumpsも君の１００％合格率を保証いたします。
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問題集無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問題集無料試験に合格するのは不可欠なことです。弊社のFR問題集無料真題を入手して、試験に合格する可能性が大きくなります。
NewValidDumpsの勉強資料を手に入れたら、指示に従えば FR問題集無料認定試験に受かることはたやすくなります。受験生の皆様にもっと多くの助けを差し上げるために、NewValidDumps のCPAのFR問題集無料トレーニング資料はインターネットであなたの緊張を解消することができます。
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
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: 5
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
Microsoft MS-721 - 我々NewValidDumpsは一番行き届いたアフタサービスを提供します。 当面、IT業界でCPAのJuniper JN0-649認定試験の信頼できるソースが必要です。 我々社サイトのCPA CheckPoint 156-521問題庫は最新かつ最完備な勉強資料を有して、あなたに高品質のサービスを提供するのはCheckPoint 156-521資格認定試験の成功にとって唯一の選択です。 SAP C-TS422-2023 - 皆さんは節約した時間とエネルギーを利用してもっと多くの金銭を稼ぐことができます。 あなたは無料でSalesforce Marketing-Cloud-Account-Engagement-Specialist-JPN復習教材をダウンロードしたいですか？もちろん、回答ははいです。
Updated: May 26, 2022