簡単で順調にCPA FR資格取得講座認定試験を通すのは問題になりますが、NewValidDumpsはこの問題を解決できるよ。弊社の問題集はIT技術者がこつこつ研究して、正確で最新なもので君のFR資格取得講座認定試験を簡単に通すことにいいトレーニングツールになりますよ。NewValidDumpsを選られば、成功しましょう。 この試験に合格すれば君の専門知識がとても強いを証明し得ます。CPAのFR資格取得講座の認定試験は君の実力を考察するテストでございます。 弊社の勉強の商品を選んで、多くの時間とエネルギーを節約こともできます。
インターネットで時勢に遅れないFR - Financial Reporting資格取得講座勉強資料を提供するというサイトがあるかもしれませんが、NewValidDumpsはあなたに高品質かつ最新のCPAのFR - Financial Reporting資格取得講座トレーニング資料を提供するユニークなサイトです。 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。君はまだCPAのFR 受験準備認証試験を通じての大きい難度が悩んでいますか？ 君はまだCPA FR 受験準備認証試験に合格するために寝食を忘れて頑張って復習しますか？ 早くてCPA FR 受験準備認証試験を通りたいですか？NewValidDumpsを選択しましょう！
NewValidDumpsのCPAのFR資格取得講座トレーニング資料即ち問題と解答をダウンロードする限り、気楽に試験に受かることができるようになります。まだ困っていたら、我々の試用版を使ってみてください。ためらわずに速くあなたのショッピングカートに入れてください。
IT認定試験の中でどんな試験を受けても、NewValidDumpsのFR資格取得講座試験参考資料はあなたに大きなヘルプを与えることができます。それは NewValidDumpsのFR資格取得講座問題集には実際の試験に出題される可能性がある問題をすべて含んでいて、しかもあなたをよりよく問題を理解させるように詳しい解析を与えますから。真剣にNewValidDumpsのCPA FR資格取得講座問題集を勉強する限り、受験したい試験に楽に合格することができるということです。
これは多くの受験生に証明されたことです。NewValidDumpsにはIT専門家が組み立てられた団体があります。
QUESTION NO: 1
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
QUESTION NO: 2
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: 3
Bony plc purchased equipment on 1 April 2010 for $100,000. The equipment was depreciated using the reducing balance method at 25% per annum.
Bony plc prepares accounts to 31 March annually. Depreciation was charged up to and including 31
March 2012. At that date, the recoverable amount of this equipment was $42,000.
According to IAS 36 Impairment of Assets, what was the impairment loss on this equipment calculated on 31 March 2012?
A. Nil
B. $8,000
C. $14,250
D. $25,000
Answer: C
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
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
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Updated: May 26, 2022