安全で信頼できるウェブサイトとして、あなたの個人情報の隠しとお支払いの安全性を保障していますから、弊社のCPAのFR模擬解説集試験ソフトを安心にお買いください。弊社のNewValidDumpsは最大なるIT試験のための資料庫ですので、ほかの試験に興味があるなら、NewValidDumpsで探したり、弊社の係員に問い合わせたりすることができます。心よりご成功を祈ります。 問題が更新される限り、NewValidDumpsは直ちに最新版のFR模擬解説集資料を送ってあげます。そうすると、あなたがいつでも最新バージョンの資料を持っていることが保証されます。 CPAのFR模擬解説集試験に合格するのは最良の方法の一です。
NewValidDumpsのCPAのFR - Financial Reporting模擬解説集問題集を購入するなら、君がCPAのFR - Financial Reporting模擬解説集認定試験に合格する率は１００パーセントです。 その他、FR 受験対策書試験認証証明書も仕事昇進にたくさんのメリットを与えられます。私たちの努力は自分の人生に更なる可能性を増加するためのことであるとよく思われます。
購入した前の無料の試み、購入するときのお支払いへの保障、購入した一年間の無料更新CPAのFR模擬解説集試験に失敗した全額での返金…これらは我々のお客様への承諾です。常々、時間とお金ばかり効果がないです。正しい方法は大切です。
今の競争が激しい社会にあたり、あなたは努力して所有したいことがあります。IT職員にとって、FR模擬解説集試験認定書はあなたの実力を証明できる重要なツールです。だから、CPA FR模擬解説集試験に合格する必要があります。それで、弊社の質高いFR模擬解説集試験資料を薦めさせてください。
ただ、社会に入るIT卒業生たちは自分能力の不足で、FR模擬解説集試験向けの仕事を探すのを悩んでいますか？それでは、弊社のCPAのFR模擬解説集練習問題を選んで実用能力を速く高め、自分を充実させます。その結果、自信になる自己は面接のときに、面接官のいろいろな質問を気軽に回答できて、順調にFR模擬解説集向けの会社に入ります。
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
私たちのBlue Prism ROM2参考資料は十年以上にわたり、専門家が何度も練習して、作られました。 NewValidDumpsのCPA VMware 2V0-32.24問題集は専門家たちが数年間で過去のデータから分析して作成されて、試験にカバーする範囲は広くて、受験生の皆様のお金と時間を節約します。 Salesforce Marketing-Cloud-Developer - 弊社の無料なサンプルを遠慮なくダウンロードしてください。 それで、我々社の無料のCPA SAP C-TS4CO-2023デモを参考して、あなたに相応しい問題集を入手します。 HP HPE0-V27-KR - こうして、弊社の商品はどのくらいあなたの力になるのはよく分かっています。
Updated: May 26, 2022