周りの多くの人は全部CPA FR試験合格攻略資格認定試験にパースしまして、彼らはどのようにできましたか。今には、あなたにNewValidDumpsを教えさせていただけませんか。我々社サイトのCPA FR試験合格攻略問題庫は最新かつ最完備な勉強資料を有して、あなたに高品質のサービスを提供するのはFR試験合格攻略資格認定試験の成功にとって唯一の選択です。 あなたが仕事を求める競争力を高めて、自分の技術レベルに合わせている技術職を取って、気楽にホワイトカラー労働者になって高い給料を取ることをお祈りします。NewValidDumpsがCPAのFR試験合格攻略のサンプルの問題のダウンロードを提供して、あなはリスクフリーの購入のプロセスを体験することができます。 そうすれば、あなたは簡単にFR試験合格攻略復習教材のデモを無料でダウンロードできます。
Certified Public Accountant FR試験合格攻略 - Financial Reporting あなたはまだ何を心配しているのですか。 CPA FR 試験問題解説集「Financial Reporting」認証試験に合格することが簡単ではなくて、CPA FR 試験問題解説集証明書は君にとってはIT業界に入るの一つの手づるになるかもしれません。しかし必ずしも大量の時間とエネルギーで復習しなくて、弊社が丹精にできあがった問題集を使って、試験なんて問題ではありません。
誰もが成功する可能性があって、大切なのは選択することです。成功した方法を見つけるだけで、失敗の言い訳をしないでください。CPAのFR試験合格攻略試験に受かるのは実際にそんなに難しいことではないです。
NewValidDumpsのCPAのFR試験合格攻略試験問題資料は質が良くて値段が安い製品です。我々は低い価格と高品質の模擬問題で受験生の皆様に捧げています。我々は心からあなたが首尾よく試験に合格することを願っています。あなたに便利なオンラインサービスを提供して、CPA FR試験合格攻略試験問題についての全ての質問を解決して差し上げます。
どちらを受験したいですか。ここで言いたいのはFR試験合格攻略試験です。
QUESTION NO: 1
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: 2
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: 3
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: 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
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
CPAのTibco TCA-Tibco-BusinessWorks認定試験は実は技術専門家を認証する試験です。 ISACA CISA - 非常に人気があるCPAの認定試験の一つとして、この試験も大切です。 Salesforce Marketing-Cloud-Email-Specialist-JPN - でも、成功へのショートカットがを見つけました。 NewValidDumpsはCPAのSnowflake ARA-C01問題集の正確性と高いカバー率を保証します。 Salesforce Mobile-Solutions-Architecture-Designer - IT業種で仕事しているあなたは、夢を達成するためにどんな方法を利用するつもりですか。
Updated: May 26, 2022