私たちは最も新しくて、最も正確性の高いCPAのFR日本語復習赤本試験トレーニング資料を提供します。長年の努力を通じて、NewValidDumpsのCPAのFR日本語復習赤本認定試験の合格率が１００パーセントになっていました。もし君はいささかな心配することがあるなら、あなたはうちの商品を購入する前に、NewValidDumpsは無料でサンプルを提供することができます。 我々の目的はあなたにCPAのFR日本語復習赤本試験に合格することだけです。試験に失敗したら、弊社は全額で返金します。 CPAのFR日本語復習赤本ソフトはあなたにITという職業での人材に鳴らせます。
あなたが我々の資料を購入するとき、あなたのCPAのFR - Financial Reporting日本語復習赤本試験に関するすべてのヘルプを購入しました。 また、FR 資格勉強問題集に疑問があると、メールで問い合わせてください。現在IT技術会社に通勤しているあなたは、CPAのFR 資格勉強試験認定を取得しましたか？FR 資格勉強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。
弊社はお客様の皆様の利益を保証するために、あなたに高いクオリティのサービスを提供できて努力しています。今まで、弊社のNewValidDumpsのFR日本語復習赤本問題集はそのスローガンに沿って協力します。弊社の信頼できるFR日本語復習赤本問題集を使用したお客様はほとんど試験に合格しました。
周りの多くの人は全部CPA FR日本語復習赤本資格認定試験にパースしまして、彼らはどのようにできましたか。今には、あなたにNewValidDumpsを教えさせていただけませんか。我々社サイトのCPA FR日本語復習赤本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FR日本語復習赤本資格認定試験の成功にとって唯一の選択です。躊躇わなくて、NewValidDumpsサイト情報を早く了解して、あなたに試験合格を助かってあげますようにお願いいたします。
NewValidDumps を選択して１００％の合格率を確保することができて、もし試験に失敗したら、NewValidDumpsが全額で返金いたします。
QUESTION NO: 1
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: 2
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: 3
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: 4
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: 5
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
多くのお客様は私たちCPA Fortinet NSE7_SDW-7.2クイズに十分な信頼を持っています。 あなたはインターネットでCPAのAmazon SAA-C03-JPN認証試験の練習問題と解答の試用版を無料でダウンロードしてください。 Salesforce Customer-Data-Platform - 情報源はあなたの成功の保障で、NewValidDumpsの商品はとてもいい情報保障ですよ。 CompTIA 220-1101 - NewValidDumpsはまた一年間に無料なサービスを更新いたします。 NewValidDumpsはあなたが100% でSalesforce Pardot-Specialist試験に合格させるの保証することができてまたあなたのために一年の無料の試験の練習問題と解答の更新サービス提供して、もし試験に失敗したら、弊社はすぐ全額で返金を保証いたします。
Updated: May 26, 2022