弊社のFR最新試験情報問題集は大勢の専門家たちの努力で開発される成果です。初心者といい、数年IT仕事を従事した人といい、我々NewValidDumpsのCPA FR最新試験情報問題集は最良の選択であると考えられます。なぜならば、弊社は高品質かつ改革によってすぐに更新できるFR最新試験情報問題集を提供できるからです。 NewValidDumpsはとても良い選択で、FR最新試験情報の試験を最も短い時間に縮められますから、あなたの費用とエネルギーを節約することができます。それに、あなたに美しい未来を作ることに助けを差し上げられます。 短い時間でFR最新試験情報資格認定を取得するような高いハイリターンは嬉しいことではないでしょうか。
Certified Public Accountant FR最新試験情報 - Financial Reporting 気楽に試験に合格したければ、はやく試しに来てください。 もしあなたはまだ合格のためにCPA FR 日本語復習赤本に大量の貴重な時間とエネルギーをかかって一生懸命準備し、CPA FR 日本語復習赤本「Financial Reporting」認証試験に合格するの近道が分からなくって、今はNewValidDumpsが有効なCPA FR 日本語復習赤本認定試験の合格の方法を提供して、君は半分の労力で倍の成果を取るの与えています。
ここには、私たちは君の需要に応じます。NewValidDumpsのCPAのFR最新試験情報問題集を購入したら、私たちは君のために、一年間無料で更新サービスを提供することができます。もし不合格になったら、私たちは全額返金することを保証します。
NewValidDumpsのCPAのFR最新試験情報試験トレーニング資料は試験問題と解答を含まれて、豊富な経験を持っているIT業種の専門家が長年の研究を通じて作成したものです。その権威性は言うまでもありません。うちのCPAのFR最新試験情報試験トレーニング資料を購入する前に、NewValidDumpsのサイトで、一部分のフリーな試験問題と解答をダンロードでき、試用してみます。君がうちの学習教材を購入した後、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。
それは確かにそうですが、その知識を身につけることは難しくないとといわれています。IT業界ではさらに強くなるために強い専門知識が必要です。
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
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
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: 4
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: 5
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
我々の目的はあなたにCPAのVMware 2V0-41.23-JPN試験に合格することだけです。 SAP C-S4CS-2402 - 購入前にNewValidDumpsが提供した無料の問題集をダウンロードできます。 CPAのWGU Scripting-and-Programming-Foundations試験はいくつ難しくても文句を言わないで、我々NewValidDumpsの提供する資料を通して、あなたはCPAのWGU Scripting-and-Programming-Foundations試験に合格することができます。 Oracle 1z1-071 - それは確かに君の試験に役に立つとみられます。 Salesforce ADM-201 - 世の中に去年の自分より今年の自分が優れていないのは立派な恥です。
Updated: May 26, 2022