競争力が激しい社会に当たり、我々NewValidDumpsは多くの受験生の中で大人気があるのは受験生の立場からCPA FR関連問題資料試験資料をリリースすることです。たとえば、ベストセラーのCPA FR関連問題資料問題集は過去のデータを分析して作成ます。ほんとんどお客様は我々NewValidDumpsのCPA FR関連問題資料問題集を使用してから試験にうまく合格しましたのは弊社の試験資料の有効性と信頼性を説明できます。 NewValidDumpsのCPAのFR関連問題資料の試験問題と解答は当面の市場で最も徹底的な正確的な最新的な模擬テストです。煩わしいCPAのFR関連問題資料試験問題で、悩んでいますか？悩むことはありません。 FR関連問題資料問題集のカーバー率が高いので、勉強した問題は試験に出ることが多いです。
もしあなたはまだ合格のためにCPA FR - Financial Reporting関連問題資料に大量の貴重な時間とエネルギーをかかって一生懸命準備し、CPA FR - Financial Reporting関連問題資料「Financial Reporting」認証試験に合格するの近道が分からなくって、今はNewValidDumpsが有効なCPA FR - Financial Reporting関連問題資料認定試験の合格の方法を提供して、君は半分の労力で倍の成果を取るの与えています。 一回だけでCPAのFR 難易度試験に合格したい？NewValidDumpsは君の欲求を満たすために存在するのです。NewValidDumpsは君にとってベストな選択になります。
CPAのFR関連問題資料試験に合格することは容易なことではなくて、良い訓練ツールは成功の保証でNewValidDumpsは君の試験の問題を準備してしまいました。君の初めての合格を目標にします。
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。
NewValidDumpsのCPAのFR関連問題資料試験トレーニング資料はあなたの成功への第一歩です。この資料を持っていたら、難しいCPAのFR関連問題資料認定試験に合格することができるようになります。
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
CheckPoint 156-521 - そうしたらあなたはNewValidDumpsが用意した問題集にもっと自信があります。 Cisco 300-630 - NewValidDumpsの問題集には、実際の試験に出る可能性がある問題が全部含まれていますから、問題集における問題を覚える限り、簡単に試験に合格することができます。 NewValidDumpsにIT業界のエリートのグループがあって、彼達は自分の経験と専門知識を使ってCPA Amazon SAA-C03認証試験に参加する方に対して問題集を研究続けています。 Splunk SPLK-5002 - 気楽に試験に合格したければ、はやく試しに来てください。 Microsoft DP-420 - 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。
Updated: May 26, 2022