NewValidDumpsの専門家チームが君の需要を満たすために自分の経験と知識を利用してCPAのFR関連復習問題集認定試験対策模擬テスト問題集が研究しました。模擬テスト問題集と真実の試験問題がよく似ています。一目でわかる最新の出題傾向でわかりやすい解説と充実の補充問題があります。 これは心のヘルプだけではなく、試験に合格することで、明るい明日を持つこともできるようになります。IT認証試験に合格したい受験生の皆さんはきっと試験の準備をするために大変悩んでいるでしょう。 NewValidDumpsのCPAのFR関連復習問題集の試験問題は同じシラバスに従って、実際のCPAのFR関連復習問題集認証試験にも従っています。
NewValidDumpsの試験トレーニング資料はCPAのFR - Financial Reporting関連復習問題集認定試験の１００パーセントの合格率を保証します。 ITを通して自分の実力を証明したいのですか。IT業界に従事したいなら、IT認定試験を受験して認証資格を取得することは必要になります。
NewValidDumpsで、あなたの試験のためのテクニックと勉強資料を見つけることができます。NewValidDumpsのCPAのFR関連復習問題集試験トレーニング資料は豊富な知識と経験を持っているIT専門家に研究された成果で、正確度がとても高いです。NewValidDumpsに会ったら、最高のトレーニング資料を見つけました。
FR関連復習問題集認定試験に合格することは難しいようですね。試験を申し込みたいあなたは、いまどうやって試験に準備すべきなのかで悩んでいますか。そうだったら、下記のものを読んでください。いまFR関連復習問題集試験に合格するショートカットを教えてあげますから。あなたを試験に一発合格させる素晴らしいFR関連復習問題集試験に関連する参考書が登場しますよ。それはNewValidDumpsのFR関連復習問題集問題集です。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。
それは正確的な試験の内容を保証しますし、良いサービスで、安い価格で営業します。NewValidDumpsがあれば、CPAのFR関連復習問題集試験に合格するのは心配しません。
QUESTION NO: 1
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: 2
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: 3
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: 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
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
Fortinet FCP_FCT_AD-7.2 - ここには、私たちは君の需要に応じます。 Amazon SAA-C03-KR - NewValidDumpsを選ぶなら、絶対に後悔させません。 NewValidDumpsのCPAのSAP C_THR81_2311試験トレーニング資料は試験問題と解答を含まれて、豊富な経験を持っているIT業種の専門家が長年の研究を通じて作成したものです。 私たちは最も新しくて、最も正確性の高いCPAのSAP C-THR12-2311試験トレーニング資料を提供します。 MuleSoft MCIA-Level-1 - 我々の誠意を信じてください。
Updated: May 26, 2022