CPAのFR日本語版テキスト内容認定試験に受かる勉強サイトを探しているのなら、NewValidDumpsはあなたにとって一番良い選択です。NewValidDumpsがあなたに差し上げられるのはIT業種の最先端のスキルを習得したこととCPAのFR日本語版テキスト内容認定試験に合格したことです。この試験は本当に難しいことがみんなは良く知っていますが、試験に受かるのは不可能ではないです。 ためらわずに速くあなたのショッピングカートに入れてください。でないと、絶対後悔しますよ。 NewValidDumpsを利用したら、あなたはきっと自分の理想を実現することができます。
それは NewValidDumpsのFR - Financial Reporting日本語版テキスト内容問題集には実際の試験に出題される可能性がある問題をすべて含んでいて、しかもあなたをよりよく問題を理解させるように詳しい解析を与えますから。 いかがですか。NewValidDumpsの問題集はあなたを試験の準備する時間を大量に節約させることができます。
CPAの認証資格は最近ますます人気になっていますね。国際的に認可された資格として、CPAの認定試験を受ける人も多くなっています。その中で、FR日本語版テキスト内容認定試験は最も重要な一つです。
NewValidDumpsのCPAのFR日本語版テキスト内容試験トレーニング資料はCPAのFR日本語版テキスト内容認定試験を準備するのリーダーです。NewValidDumpsの CPAのFR日本語版テキスト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。それは正確性が高くて、カバー率も広いです。あなたはNewValidDumpsの学習教材を購入した後、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。
私たちのCPAのFR日本語版テキスト内容問題集を使ったら、CPAのFR日本語版テキスト内容認定試験に合格できる。NewValidDumpsを選んだら、成功を選ぶのに等しいです。
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
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
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: 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
我々はあなたに提供するのは最新で一番全面的なCPAのGoogle Professional-Cloud-Architect問題集で、最も安全な購入保障で、最もタイムリーなCPAのGoogle Professional-Cloud-Architect試験のソフトウェアの更新です。 CPAのEXIN PR2F-JPN認定試験に合格するのは簡単なことではありませんか。 CPAのCompTIA SY0-601-KR試験に失敗しても、我々はあなたの経済損失を減少するために全額で返金します。 Salesforce Salesforce-MuleSoft-Developer-II - あなたはNewValidDumpsの学習教材を購入した後、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。 ASQ CQE - 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。
Updated: May 26, 2022