あなたはFR日本語解説集試験に不安を持っていますか？FR日本語解説集参考資料をご覧下さい。私たちのFR日本語解説集参考資料は十年以上にわたり、専門家が何度も練習して、作られました。あなたに高品質で、全面的なFR日本語解説集参考資料を提供することは私たちの責任です。 周知のように、CPA FR日本語解説集資格認定があれば、IT業界での発展はより簡単になります。数年間でのIT認定試験資料向けの研究分析によって、我々社はこの業界のリーダーにだんだんなっています。 NewValidDumpsはきみの貴重な時間を節約するだけでなく、 安心で順調に試験に合格するのを保証します。
NewValidDumpsのFR - Financial Reporting日本語解説集問題集は多くの受験生に検証されたものですから、高い成功率を保証できます。 実は良いトレーニング資料を選んだら試験に合格することは不可能ではないです。NewValidDumpsが提供したCPAのFR 参考書勉強「Financial Reporting」試験トレーニング資料はあなたが試験に合格することを助けられます。
NewValidDumpsのITエリートたちは彼らの専門的な目で、最新的なCPAのFR日本語解説集試験トレーニング資料に注目していて、うちのCPAのFR日本語解説集問題集の高い正確性を保証するのです。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。なぜ受験生のほとんどはNewValidDumpsを選んだのですか。
常々、時間とお金ばかり効果がないです。正しい方法は大切です。我々NewValidDumpsは一番効果的な方法を探してあなたにCPAのFR日本語解説集試験に合格させます。弊社のCPAのFR日本語解説集ソフトを購入するのを決めるとき、我々は各方面であなたに保障を提供します。購入した前の無料の試み、購入するときのお支払いへの保障、購入した一年間の無料更新CPAのFR日本語解説集試験に失敗した全額での返金…これらは我々のお客様への承諾です。
試験に合格してから、あなたのキャリアは美しい時期を迎えるようになります。偉大な事業を実現するために信心を持つ必要があります。
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
WGU Cybersecurity-Architecture-and-Engineering - できるだけ100％の通過率を保証使用にしています。 EMC D-SNC-DY-00 - それはあなたに最大の利便性を与えることができます。 ただ、社会に入るIT卒業生たちは自分能力の不足で、Juniper JN0-683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Juniper JN0-683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GARP 2016-FRR問題集は成功へのショートカットです。 NewValidDumpsのCPA SAP P_SAPEA_2023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。
Updated: May 26, 2022