知られているのはCPAのFR日本語認定試験に合格すればITという職業でよく発展しています。数年以来弊社のNewValidDumpsのIT試験分野での研究を通して、弊社はこの職業での重要な存在になります。弊社の開発したソフトは非常に全面的です。 NewValidDumpsのCPAのFR日本語認定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。君がCPAのFR日本語認定問題集を購入したら、私たちは一年間で無料更新サービスを提供することができます。 今日、我々があなたに提供するCPAのFR日本語認定ソフトは多くの受験生に検査されました。
お客様か購入する前、我が社NewValidDumpsのFR - Financial Reporting日本語認定問題集の見本を無料にダウンロードできます。 我々もオンライン版とソフト版を提供します。すべては豊富な内容があって各自のメリットを持っています。
CPAのFR日本語認定試験に参加するのは大ブレークになる一方が、FR日本語認定試験情報は雑多などの問題が注目している。たくさんの品質高く問題集を取り除き、我々NewValidDumpsのFR日本語認定問題集を選らんでくださいませんか。我々のFR日本語認定問題集はあなたに質高いかつ完備の情報を提供し、成功へ近道のショットカットになります。
数年以来の整理と分析によって開発されたFR日本語認定問題集は権威的で全面的です。FR日本語認定問題集を利用して試験に合格できます。この問題集の合格率は高いので、多くのお客様からFR日本語認定問題集への好評をもらいました。FR日本語認定問題集のカーバー率が高いので、勉強した問題は試験に出ることが多いです。だから、弊社の提供するFR日本語認定問題集を暗記すれば、きっと試験に合格できます。
FR日本語認定資格証明書があれば、履歴書は他の人の履歴書より目立つようになります。現在、FR日本語認定資格証明書の知名度がますます高くなっています。
QUESTION NO: 1
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: 2
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: 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
Which of the following items would appear in the reconciliation of profit before tax to cash generated from operations in a statement of cash flows prepared in accordance withIAS 7 Statement of Cash Flows?
(i)Increase in provision for warranty costs
(ii)Decrease in income tax payable
(iii) Depreciation charge
(iv)
Dividends paid
A.(i) and (ii)
B.(i) and (iii)
C.(ii) and (iii)
D.(ii) and (iv)
Answer: B
QUESTION NO: 5
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
Oracle 1z1-071 - NewValidDumpsは同業の中でそんなに良い地位を取るの原因は弊社のかなり正確な試験の練習問題と解答そえに迅速の更新で、このようにとても良い成績がとられています。 HashiCorp Terraform-Associate-003 - 最もよくて最新で資料を提供いたします。 CPAのSplunk SPLK-1002試験に合格することは容易なことではなくて、良い訓練ツールは成功の保証でNewValidDumpsは君の試験の問題を準備してしまいました。 PMI PMP-KR - 専門的な知識が必要で、もしあなたはまだこの方面の知識を欠かれば、NewValidDumpsは君に向ける知識を提供いたします。 Google Google-Workspace-Administrator - どんな業界で自分に良い昇進機会があると希望する職人がとても多いと思って、IT業界にも例外ではありません。
Updated: May 26, 2022