NewValidDumpsは君のもっと輝い将来に助けられます。簡単にCPAのFR日本語関連対策認定試験に合格したいか。NewValidDumpsのCPAのFR日本語関連対策試験トレーニング資料は欠くことができない学習教材です。 我々NewValidDumpsは一番行き届いたアフタサービスを提供します。CPA FR日本語関連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。 NewValidDumpsの CPAのFR日本語関連対策試験トレーニング資料は高度に認証されたIT領域の専門家の経験と創造を含めているものです。
NewValidDumpsは専門のIT業界での評判が高くて、あなたがインターネットでNewValidDumpsの部分のCPA FR - Financial Reporting日本語関連対策「Financial Reporting」資料を無料でダウンロードして、弊社の正確率を確認してください。 あなたの夢は何ですか。あなたのキャリアでいくつかの輝かしい業績を行うことを望まないのですか。
NewValidDumpsはもっぱらITプロ認証試験に関する知識を提供するのサイトで、ほかのサイト使った人はNewValidDumpsが最高の知識源サイトと比較しますた。NewValidDumpsの商品はとても頼もしい試験の練習問題と解答は非常に正確でございます。
暇な時間だけでCPAのFR日本語関連対策試験に合格したいのですか。我々の提供するPDF版のCPAのFR日本語関連対策試験の資料はあなたにいつでもどこでも読めさせます。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。あなたは各バーションのCPAのFR日本語関連対策試験の資料をダウンロードしてみることができ、あなたに一番ふさわしいバーションを見つけることができます。
人々は自分が将来何か成績を作るようにずっと努力しています。CPAのFR日本語関連対策試験はIT業種に欠くことができない認証ですから、試験に合格することに困っている人々はたくさんいます。
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
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: 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
我々NewValidDumpsはCPAのGoogle ChromeOS-Administrator試験問題集をリリースする以降、多くのお客様の好評を博したのは弊社にとって、大変な名誉なことです。 IBM C1000-168 - NewValidDumpsを利用したら、試験に合格しないことは絶対ないです。 競争力が激しい社会に当たり、我々NewValidDumpsは多くの受験生の中で大人気があるのは受験生の立場からCPA ISM CORe試験資料をリリースすることです。 NetSuite SuiteFoundation - 私のように、以前が努力しなかったので、今は無駄に悩んでいます。 Cisco 300-635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。
Updated: May 26, 2022