NewValidDumpsのCPAのFR資料的中率試験トレーニング資料は間違いなく最高のトレーニング資料ですから、それを選ぶことはあなたにとって最高の選択です。IT専門家になりたいですか。そうだったら、NewValidDumpsを利用したください。 NewValidDumps を選択して１００％の合格率を確保することができて、もし試験に失敗したら、NewValidDumpsが全額で返金いたします。 あなたは新しい旅を始めることができ、人生の輝かしい実績を実現することができます。
Certified Public Accountant FR資料的中率 - Financial Reporting 心よりご成功を祈ります。 したがって、NewValidDumpsのFR 試験解説問題問題集も絶えずに更新されています。それに、NewValidDumpsの教材を購入すれば、NewValidDumpsは一年間の無料アップデート・サービスを提供してあげます。
CPAのFR資料的中率試験に合格するのは最良の方法の一です。我々NewValidDumpsの開発するCPAのFR資料的中率ソフトはあなたに一番速い速度でCPAのFR資料的中率試験のコツを把握させることができます。豊富な資料、便利なページ構成と購入した一年間の無料更新はあなたにCPAのFR資料的中率試験に合格させる最高の支持です。
花に欺く言語紹介より自分で体験したほうがいいです。CPA FR資料的中率問題集は我々NewValidDumpsでは直接に無料のダウンロードを楽しみにしています。弊社の経験豊かなチームはあなたに最も信頼性の高いCPA FR資料的中率問題集備考資料を作成して提供します。CPA FR資料的中率問題集の購買に何か質問があれば、我々の職員は皆様のお問い合わせを待っています。
試験が更新されているうちに、我々はCPAのFR資料的中率試験の資料を更新し続けています。できるだけ100％の通過率を保証使用にしています。
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
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: 4
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: 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
それで、弊社の質高いSAP C_BW4H_214試験資料を薦めさせてください。 Salesforce Media-Cloud-Consultant - 自分の幸せは自分で作るものだと思われます。 私たちのSalesforce Industries-CPQ-Developer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。 あなたは弊社の高品質CPA SAP C_S43_2022試験資料を利用して、一回に試験に合格します。 Salesforce ADM-201-JPN - 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。
Updated: May 26, 2022