CPAの認証資格は最近ますます人気になっていますね。国際的に認可された資格として、CPAの認定試験を受ける人も多くなっています。その中で、FR関連受験参考書認定試験は最も重要な一つです。 IT業界での競争が激しいですから、我々は発展のために改善し続けなければなりません。だから、我々の専門家たちはタイムリーにCPAのFR関連受験参考書資料を更新していて、我々の商品を利用している受験生にCPAのFR関連受験参考書試験の変革とともに進めさせます。 なぜなら、それはCPAのFR関連受験参考書認定試験に関する必要なものを含まれるからです。
また、FR - Financial Reporting関連受験参考書問題集に疑問があると、メールで問い合わせてください。 我々はあなたに提供するのは最新で一番全面的なCPAのFR 関連復習問題集問題集で、最も安全な購入保障で、最もタイムリーなCPAのFR 関連復習問題集試験のソフトウェアの更新です。無料デモはあなたに安心で購入して、購入した後1年間の無料CPAのFR 関連復習問題集試験の更新はあなたに安心で試験を準備することができます、あなたは確実に購入を休ませることができます私たちのソフトウェアを試してみてください。
FR関連受験参考書試験備考資料の整理を悩んでいますか。専業化のIT認定試験資料提供者NewValidDumpsとして、かねてより全面的の資料を準備します。あなたの資料を探す時間を節約し、CPA FR関連受験参考書試験の復習をやっています。
CPAのFR関連受験参考書認定試験の最新教育資料はNewValidDumpsの専門チームが研究し続けてついに登場し、多くの人の夢が実現させることができます。今のIT業界の中で、自分の地位を固めたくて知識と情報技術を証明したいのもっとも良い方法がCPAのFR関連受験参考書認定試験でございます。がCPAのFR関連受験参考書「Financial Reporting」認定試験の合格書を取ったら仕事の上で大きな変化をもたらします。
CPA FR関連受験参考書「Financial Reporting」認証試験に合格することが簡単ではなくて、CPA FR関連受験参考書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。
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
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
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
Salesforce Industries-CPQ-Developer - 迷ってないください。 Microsoft SC-100 - 今の社会の中で、ネット上で訓練は普及して、弊社は試験問題集を提供する多くのネットの一つでございます。 Huawei H12-811 - NewValidDumpsは合格率が１００パーセントということを保証します。 Huawei H19-301_V3.0 - 試験問題と解答に関する質問があるなら、当社は直後に解決方法を差し上げます。 そうすると、NewValidDumpsのCPAのNutanix NCP-DBトレーニング資料の品質をよく知っています。
Updated: May 26, 2022