NewValidDumpsは多くの受験生を助けて彼らにCPAのFR日本語版試験に合格させることができるのは我々専門的なチームがCPAのFR日本語版試験を研究して解答を詳しく分析しますから。試験が更新されているうちに、我々はCPAのFR日本語版試験の資料を更新し続けています。できるだけ100％の通過率を保証使用にしています。 その中の一部は暇な時間だけでCPAのFR日本語版試験を準備します。我々NewValidDumpsが数年以来商品の開発をしている目的はIT業界でよく発展したい人にCPAのFR日本語版試験に合格させることです。 ただ、社会に入るIT卒業生たちは自分能力の不足で、FR日本語版試験向けの仕事を探すのを悩んでいますか？それでは、弊社のCPAのFR日本語版練習問題を選んで実用能力を速く高め、自分を充実させます。
NewValidDumpsのCPA FR - Financial Reporting日本語版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。 弊社のFR 復習問題集真題を入手して、試験に合格する可能性が大きくなります。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。
努力すれば報われますなので、CPA FR日本語版資格認定を取得して自分の生活状況を改善できます。IT職員のあなたは毎月毎月のあまり少ない給料を持っていますが、暇の時間でひたすら楽しむんでいいですか。CPA FR日本語版試験認定書はIT職員野給料増加と仕事の昇進にとって、大切なものです。
多分、FR日本語版テスト質問の数が伝統的な問題の数倍である。CPA FR日本語版試験参考書は全ての知識を含めて、全面的です。そして、FR日本語版試験参考書の問題は本当の試験問題とだいたい同じことであるとわかります。FR日本語版試験参考書があれば,ほかの試験参考書を勉強する必要がないです。
あなたはまだ躊躇しているなら、NewValidDumpsのFR日本語版問題集デモを参考しましょ。なにごとによらず初手は难しいです、どのようにCPA FR日本語版試験への復習を始めて悩んでいますか。
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
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Updated: May 26, 2022