周りの多くの人は全部CPA FR日本語版対応参考書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日本語版対応参考書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日本語版対応参考書資格認定試験の成功にとって唯一の選択です。 あなたの権利と利益を保障するために、NewValidDumpsは一回で合格しなかったら、全額で返金することを約束します。弊社の目的はあなたが試験に合格することに助けを差し上げるだけでなく、あなたが本物のIT認証の専門家になることを願っています。 そうすれば、あなたは簡単にFR日本語版対応参考書復習教材のデモを無料でダウンロードできます。
CPA FR - Financial Reporting日本語版対応参考書「Financial Reporting」認証試験に合格することが簡単ではなくて、CPA FR - Financial Reporting日本語版対応参考書証明書は君にとってはIT業界に入るの一つの手づるになるかもしれません。 NewValidDumpsのCPAのFR 全真模擬試験試験トレーニング資料はよい選択で、あなたが首尾よく試験に合格することを助けられます。これも成功へのショートカットです。
今の社会の中で、ネット上で訓練は普及して、弊社は試験問題集を提供する多くのネットの一つでございます。NewValidDumpsが提供したのオンライン商品がIT業界では品質の高い学習資料、受験生の必要が満足できるサイトでございます。
CPAのFR日本語版対応参考書認定試験は実は技術専門家を認証する試験です。 CPAのFR日本語版対応参考書認定試験はIT人員が優れたキャリアを持つことを助けられます。優れたキャリアを持ったら、社会と国のために色々な利益を作ることができて、国の経済が継続的に発展していることを進められるようになります。全てのIT人員がそんなにられるとしたら、国はぜひ強くなります。NewValidDumpsのCPAのFR日本語版対応参考書試験トレーニング資料はIT人員の皆さんがそんな目標を達成できるようにヘルプを提供して差し上げます。NewValidDumpsのCPAのFR日本語版対応参考書試験トレーニング資料は１００パーセントの合格率を保証しますから、ためらわずに決断してNewValidDumpsを選びましょう。
NewValidDumpsはあなたの望みを察して、受験生の皆さんの要望にこたえるために、一番良い試験FR日本語版対応参考書問題集を提供してあげます。FR日本語版対応参考書認定試験について、あなたはどうやって思っているのですか。
QUESTION NO: 1
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: 2
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: 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
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
NewValidDumpsのCPAのCisco 820-605試験トレーニング資料を利用して気楽に試験に合格しました。 HP HP2-I63 - 私たちはお客様のための利益を求めるのを追求します。 Salesforce Marketing-Cloud-Email-Specialist - きっと望んでいるでしょう。 Oracle 1z1-808 - NewValidDumpsを選ぶなら、私たちは君の認定試験に合格するのを保証します。 NewValidDumpsのMicrosoft SC-900教材を購入したら、あなたは一年間の無料アップデートサービスを取得しました。
Updated: May 26, 2022