NewValidDumpsの問題集を買ったら1年間の無料オンラインのアップデートを提供する一方で、試験に失敗したら、お客様に全額で返金いたします。 NewValidDumpsには専門的なエリート団体があります。認証専門家や技術者及び全面的な言語天才がずっと最新のCPAのFR過去問試験を研究していますから、CPAのFR過去問認定試験に受かりたかったら、NewValidDumpsのサイトをクッリクしてください。 あなたが決して後悔しないことを保証します。
Certified Public Accountant FR過去問 - Financial Reporting なぜ受験生のほとんどはNewValidDumpsを選んだのですか。 NewValidDumpsのCPAのFR 最新テスト試験トレーニング資料は特別に受験生を対象として研究されたものです。インターネットでこんな高品質の資料を提供するサイトはNewValidDumpsしかないです。
NewValidDumpsのCPAのFR過去問問題集を購入するなら、君がCPAのFR過去問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。CPAのFR過去問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のFR過去問問題集はあなたを楽に試験の準備をやらせます。それに、もし最初で試験を受ける場合、試験のソフトウェアのバージョンを使用することができます。これは完全に実際の試験雰囲気とフォーマットをシミュレートするソフトウェアですから。このソフトで、あなたは事前に実際の試験を感じることができます。そうすれば、実際のFR過去問試験を受けるときに緊張をすることはないです。ですから、心のリラックスした状態で試験に出る問題を対応することができ、あなたの正常なレベルをプレイすることもできます。
できるだけ100％の通過率を保証使用にしています。NewValidDumpsは多くの受験生を助けて彼らにCPAのFR過去問試験に合格させることができるのは我々専門的なチームがCPAのFR過去問試験を研究して解答を詳しく分析しますから。
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
NewValidDumpsのSAP C_SIGPM_2403問題集は実際のSAP C_SIGPM_2403認定試験と同じです。 ただ、社会に入るIT卒業生たちは自分能力の不足で、Salesforce Salesforce-MuleSoft-Developer-I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Salesforce Salesforce-MuleSoft-Developer-I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。 ACAMS CAMS-JP - この認定は君のもっと輝い職業生涯と未来に大変役に立ちます。 NewValidDumpsのCPA Cisco 200-201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。 NewValidDumpsのCPAのAmazon ANS-C01-JPN問題集を購入するなら、君がCPAのAmazon ANS-C01-JPN認定試験に合格する率は１００パーセントです。
Updated: May 26, 2022