君は一回だけでCPAのFR日本語認定対策認定試験に合格したいなら、或いは自分のIT技能を増強したいなら、NewValidDumpsはあなたにとって最高な選択です。長年の努力を通じて、NewValidDumpsのCPAのFR日本語認定対策認定試験の合格率が１００パーセントになっていました。うちのCPAのFR日本語認定対策試験問題集は完全な無制限のダンプが含まれているから、使ったら気楽に試験に合格することができます。 早速買いに行きましょう。NewValidDumpsのCPAのFR日本語認定対策試験トレーニング資料を使ったら、君のCPAのFR日本語認定対策認定試験に合格するという夢が叶えます。 うちの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専門家が長年の研究を通じて開発されたものです。
Certified Public Accountant FR日本語認定対策 - Financial Reporting 試して我々専門家たちの真面目さを感じられています。 無料デモはあなたに安心で購入して、購入した後1年間の無料CPAのFR 参考書内容試験の更新はあなたに安心で試験を準備することができます、あなたは確実に購入を休ませることができます私たちのソフトウェアを試してみてください。もちろん、我々はあなたに一番安心させるのは我々の開発する多くの受験生に合格させるCPAのFR 参考書内容試験のソフトウェアです。
我々はあなたに提供するのは最新で一番全面的なCPAのFR日本語認定対策問題集で、最も安全な購入保障で、最もタイムリーなCPAのFR日本語認定対策試験のソフトウェアの更新です。無料デモはあなたに安心で購入して、購入した後1年間の無料CPAのFR日本語認定対策試験の更新はあなたに安心で試験を準備することができます、あなたは確実に購入を休ませることができます私たちのソフトウェアを試してみてください。もちろん、我々はあなたに一番安心させるのは我々の開発する多くの受験生に合格させるCPAのFR日本語認定対策試験のソフトウェアです。
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。なぜならば、IT職員にとって、CPAのFR日本語認定対策資格証明書があるのは肝心な指標であると言えます。自分の能力を証明するために、FR日本語認定対策試験に合格するのは不可欠なことです。弊社のFR日本語認定対策真題を入手して、試験に合格する可能性が大きくなります。
ほかの人はあちこちCPAのFR日本語認定対策試験の資料を探しているとき、あなたは問題集の勉強を始めました。準備の段階であなたはリーダーしています。
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
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Updated: May 26, 2022