多くの時間と労力をかかってCPAのFR復習過去問認定試験に合格するを冒険にすると代わりNewValidDumpsが提供した問題集を利用してわずか一度お金かかって合格するのは価値があるでしょう。今の社会の中で時間がそんなに重要で最も保障できるNewValidDumpsを選ばましょう。 CPAのFR復習過去問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。君の初めての合格を目標にします。 今は時間がそんなに重要な社会でもっとも少ないお時間を使って試験に合格するのは一番よいだと思います。

それはNewValidDumpsのFR復習過去問問題集です。

Certified Public Accountant FR復習過去問 - Financial Reporting IT認定試験の出題範囲に対して、NewValidDumpsは豊富な経験を持っています。 もし不合格になったら、私たちは全額返金することを保証します。一回だけでCPAのFR 資格試験試験に合格したい？NewValidDumpsは君の欲求を満たすために存在するのです。

この参考書は短い時間で試験に十分に準備させ、そして楽に試験に合格させます。試験のためにあまりの時間と精力を無駄にしたくないなら、NewValidDumpsのFR復習過去問問題集は間違いなくあなたに最もふさわしい選択です。この資料を使用すると、あなたの学習効率を向上させ、多くの時間を節約することができます。

CPA FR復習過去問 - 我々のデモから感じられます。

現在IT技術会社に通勤しているあなたは、CPAのFR復習過去問試験認定を取得しましたか？FR復習過去問試験認定は給料の増加とジョブのプロモーションに役立ちます。短時間でFR復習過去問試験に一発合格したいなら、我々社のCPAのFR復習過去問資料を参考しましょう。また、FR復習過去問問題集に疑問があると、メールで問い合わせてください。

CPAのFR復習過去問試験にリラクスで合格するのも可能性があります。我々NewValidDumpsの提供するCPAのFR復習過去問試験のソフトを利用した多くのお客様はこのような感じがあります。

FR PDF DEMO:

QUESTION NO: 1
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: 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
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
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: 5
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

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Updated: May 26, 2022