NewValidDumps のCPAのFR試験番号問題集はシラバスに従って、それにFR試験番号認定試験の実際に従って、あなたがもっとも短い時間で最高かつ最新の情報をもらえるように、弊社はトレーニング資料を常にアップグレードしています。弊社のFR試験番号のトレーニング資料を買ったら、一年間の無料更新サービスを差し上げます。もっと長い時間をもらって試験を準備したいのなら、あなたがいつでもサブスクリプションの期間を伸びることができます。 CPAのFR試験番号資格認定証明書を取得したいなら、我々の問題集を入手してください。我々NewValidDumpsから一番質高いFR試験番号問題集を見つけられます。 あなたに成功に近づいて、夢の楽園に一歩一歩進めさせられます。
だから、弊社の提供するFR - Financial Reporting試験番号問題集を暗記すれば、きっと試験に合格できます。 IT技術の急速な発展につれて、IT認証試験の問題は常に変更されています。したがって、NewValidDumpsのFR 対応内容問題集も絶えずに更新されています。
CPA FR試験番号試験参考書は研究、製造、販売とサービスに取り組んでいます。また、独自の研究チームと専門家を持っています。そのため、FR試験番号試験参考書に対して、お客様の新たな要求に迅速に対応できます。
CPAのFR試験番号認定試験に合格することはきっと君の職業生涯の輝い将来に大変役に立ちます。NewValidDumpsを選ぶなら、君がCPAのFR試験番号認定試験に合格するということできっと喜んでいます。NewValidDumpsのCPAのFR試験番号問題集を購入するなら、君がCPAのFR試験番号認定試験に合格する率は１００パーセントです。あなたはNewValidDumps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。
試験科目の変化によって、最新の試験の内容も更新いたします。NewValidDumpsのインターネットであなたに年24時間のオンライン顧客サービスを無料で提供して、もしあなたはNewValidDumpsに失敗したら、弊社が全額で返金いたします。
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
弊社のCPAのSAP C-HAMOD-2404ソフトを購入するのを決めるとき、我々は各方面であなたに保障を提供します。 Oracle 1z0-071-JPN - NewValidDumpsの商品はIT業界中で高品質で低価格で君の試験のために専門に研究したものでございます。 試験が更新されているうちに、我々はCPAのIBM C1000-162試験の資料を更新し続けています。 Microsoft AZ-800はCPAの一つ重要な認証試験で多くのIT専門スタッフが認証される重要な試験です。 OMG OMG-OCUP2-FOUND100 - 自分の幸せは自分で作るものだと思われます。
Updated: May 26, 2022