AICPA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、AICPAの認定試験を受ける人も多くなっています。その中で、FAR学習範囲認定試験は最も重要な一つです。 IT業種を選んだ私は自分の実力を証明したのです。しかし、神様はずっと私を向上させることを要求します。 NewValidDumpsのAICPAのFAR学習範囲試験トレーニング資料を使ったら、君のAICPAのFAR学習範囲認定試験に合格するという夢が叶えます。

AICPA Certification FAR ここには、私たちは君の需要に応じます。

自分の能力を証明するために、FAR - CPA Financial Accounting and Reporting学習範囲試験に合格するのは不可欠なことです。 NewValidDumpsは君のもっと輝い将来に助けられます。簡単にAICPAのFAR 難易度認定試験に合格したいか。

我々NewValidDumpsは一番行き届いたアフタサービスを提供します。AICPA　FAR学習範囲試験問題集を購買してから、一年間の無料更新を楽しみにしています。あなたにAICPA　FAR学習範囲試験に関する最新かつ最完備の資料を勉強させ、試験に合格させることだと信じます。

AICPA FAR学習範囲 - 私の夢は最高のIT専門家になることです。

NewValidDumpsはきみの貴重な時間を節約するだけでなく、 安心で順調に試験に合格するのを保証します。NewValidDumpsは専門のIT業界での評判が高くて、あなたがインターネットでNewValidDumpsの部分のAICPA FAR学習範囲「CPA Financial Accounting and Reporting」資料を無料でダウンロードして、弊社の正確率を確認してください。弊社の商品が好きなのは弊社のたのしいです。

あなたの夢は何ですか。あなたのキャリアでいくつかの輝かしい業績を行うことを望まないのですか。

FAR PDF DEMO:

QUESTION NO: 1
Which of the following statements regarding fair value is/are correct?
I. The fair value of an asset or liability is specific to the entity making the fair value measurement.
II. Fair value is the price to acquire an asset or assume a liability.
III. Fair value includes transportation costs, but not transaction costs.
IV. The price in the principal market for an asset or liability will be the fair value measurement.
A. I & II
B. I & IV
C. II & III
D. III & IV
Answer: D
Explanation:
Choice "d" is correct. Statements III and IV are correct. Statement I is incorrect because fair value is a market-specific measure, not an entity-specific measure. Statement II is incorrect because fair value is an
exit price (the price to sell an asset or transfer a liability), not an entrance price. Choices "a", "b" and
"c"
are incorrect, per the above Explanation: .

QUESTION NO: 2
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with
Quo's president and outside accountants, made changes in accounting policies, corrected several errors
dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List A represents possible clarifications of these transactions as: a change in accounting principle, a change in accounting estimate, a correction of an error in previously presented financial statements, or neither an accounting change nor an accounting
error.
Item to Be Answered
Quo sells extended service contracts on its products. Because related services are performed over several years, in 1993 Quo changed from the cash method to the accrual method of recognizing income
from these service contracts.
List A (Select one)
A. Change in accounting principal.
B. Change in accounting estimate.
C. Correction of an error in previously presented financial statements.
D. Neither an accounting change nor an accounting error.
Answer: C
Explanation:
Choice "c" is correct. Change from the cash method to the accrual method is a correction of an error in
previously presented financial statements.

QUESTION NO: 3
Financial reporting by a development stage enterprise differs from financial reporting for an established
operating enterprise in regard to footnote disclosures:
A. Only.
B. And expense recognition principles only.
C. And revenue recognition principles only.
D. And revenue and expense recognition principles.
Answer: A
Explanation:
Choice "a" is correct. Financial reporting by a development stage enterprise differs from financial reporting for an established operating enterprise in regard to (more extensive) footnote disclosures only.
Choices "b", "c", and "d" are incorrect. Revenue and expense recognition principles are the same.
Rule:
Development stage enterprises should present financial statements in accordance with GAAP and make
additional disclosures such as: cumulative net losses, cumulative deficit (as part of equity), cumulative
sales and expenses (as part of the income statement), cumulative statement of cash flows and supplementary "shareholders equity."

QUESTION NO: 4
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with
Quo's president and outside accountants, made changes in accounting policies, corrected several errors
dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List A represents possible clarifications of these transactions as: a change in accounting principle, a change in accounting estimate, a correction of an error in previously presented financial statements, or neither an accounting change nor an accounting
error.
Item to Be Answered
As a result of a production breakthrough, Quo determined that manufacturing equipment previously depreciated over 15 years should be depreciated over 20 years.
List A (Select one)
A. Change in accounting principal.
B. Change in accounting estimate.
C. Correction of an error in previously presented financial statements.
D. Neither an accounting change nor an accounting error.
Answer: B
Explanation:
Choice "b" is correct. Change in lives of fixed assets is a change in accounting estimate.

QUESTION NO: 5
The summary of significant accounting policies should disclose the:
A. Maturity dates of noncurrent debts.
B. Terms for convertible debt to be exchanged for common stock.
C. Concentration of credit risk of all financial instruments by geographical region.
D. Criteria for determining which investments are treated as cash equivalents.
Answer: D
Explanation:
Choice "d" is correct. The criteria for determining which investments are treated as cash equivalents would be part of the summary of significant accounting policies. Choice "a" is incorrect. The maturity dates of noncurrent debts are required disclosures, but are not a part of the summary of significant accounting policies. Choice "b" is incorrect. The terms for convertible debt to be exchanged for common
stock are not accounting policies; they would be disclosed separately. Choice "c" is incorrect. The concentration of credit risk of all financial instruments by geographic region may be a required segment
disclosure, especially for financial institutions. However, it would not be a part of the summary of significant accounting policies.

SAP C_THR81_2311 - NewValidDumpsの商品はとても頼もしい試験の練習問題と解答は非常に正確でございます。 ServiceNow CIS-CSM - あなたは試験の最新バージョンを提供することを要求することもできます。 PRINCE2 PRINCE2Foundation - でも、NewValidDumpsは君の多くの貴重な時間とエネルギーを節約することを助けることができます。 Salesforce Sales-Cloud-Consultant - ところで、受験生の皆さんを簡単にIT認定試験に合格させられる方法がないですか。 あなたがまだ専門知識と情報技術を証明しています強い人材で、NewValidDumpsのAICPAのIAPP CIPP-C認定試験について最新の試験問題集が君にもっとも助けていますよ。

Updated: May 26, 2022