NewValidDumpsは実際の環境で本格的なCPAのFR日本語認定対策「Financial Reporting」の試験の準備過程を提供しています。もしあなたは初心者若しくは専門的な技能を高めたかったら、NewValidDumpsのCPAのFR日本語認定対策「Financial Reporting」の試験問題があなたが一歩一歩自分の念願に近くために助けを差し上げます。試験問題と解答に関する質問があるなら、当社は直後に解決方法を差し上げます。 PDF、オンライン問題集または模擬試験ソフトですか。我々NewValidDumpsはこの3つを提供します。 我々は心からあなたが首尾よく試験に合格することを願っています。
弊社のFR - Financial Reporting日本語認定対策試験問題集によって、あなたの心と精神の満足度を向上させながら、勉強した後FR - Financial Reporting日本語認定対策試験資格認定書を受け取って努力する人生はすばらしいことであると認識られます。 最近、CPAのFR 過去問題試験は非常に人気のある認定試験です。あなたもこの試験の認定資格を取得したいのですか。
CPA FR日本語認定対策試験問題集を購買してから、一年間の無料更新を楽しみにしています。あなたにCPA FR日本語認定対策試験に関する最新かつ最完備の資料を勉強させ、試験に合格させることだと信じます。もしあなたはFR日本語認定対策試験に合格しなかったら、全額返金のことを承諾します。
CPA FR日本語認定対策認定資格試験が難しいので、弊社のFR日本語認定対策問題集はあなたに適当する認定資格試験問題集を見つけるし、本当の試験問題の難しさを克服することができます。弊社はCPA FR日本語認定対策認定試験の最新要求に従って関心を持って、全面的かつ高品質な模擬試験問題集を提供します。また、購入する前に、無料でFR日本語認定対策のPDF版デモをダウンロードでき、信頼性を確認することができます。
もしCPAのFR日本語認定対策問題集は問題があれば、或いは試験に不合格になる場合は、全額返金することを保証いたします。NewValidDumpsのCPAのFR日本語認定対策試験トレーニング資料は豊富な経験を持っているIT専門家が研究したものです。
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
Huawei H12-425_V2.0 - 君が選んだのはNewValidDumps、成功を選択したのに等しいです。 HP HP2-I60 - すべてのことの目的はあなたに安心に試験に準備さされるということです。 Salesforce CRT-101 - NewValidDumps を選ばれば短時間にITの知識を身につけることができて、高い点数をとられます。 我々のCPAのSAP E_ACTAI_2403ソフトを利用してお客様の高通過率及び我々の技術の高いチームで、我々は自信を持って我々NewValidDumpsは専門的なのだと言えます。 もしかすると君はほかのサイトもCPAのEMC D-AV-OE-23認証試験に関する資料があるのを見つけた、比較したらNewValidDumpsが提供したのがいちばん全面的で品質が最高なことがわかりました。
Updated: May 26, 2022