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FR試験番号:FR 無料ダウンロード
試験科目:「Financial Reporting」
最近更新時間:2017-06-15
問題と解答:80

>> FR 無料ダウンロード

 

NO.1 According to the IASB's Conceptual Framework for Financial Reporting, which of the following
does an entity's income statement, statement of financial position and statement of cash flows
primarily measure?
Income statement Statement ofStatement of financial position cash flows
A. Financial performanceFinancial adaptability Financial position
B. Financial position Financial performance Financial adaptability
C. Financial performanceFinancial position Financial adaptability
D. Financial adaptability Financial position Financial position
Answer: C

FR 関節   

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) This is not a reportable segment to be disclosed.
(ii)
Aggregate remaining segments into 'all other segments' category.
B. (i) Reportable segments to be disclosed provided that they meet the quantitative thresholds.
(ii)
Aggregate remaining segments into 'all other segments' category.
C. (i) Aggregate remaining segments into 'all other segments' category.
(ii)
This is not a reportable segment to be disclosed.
D. (i) Aggregate remaining segments into 'all other segments' category.
(ii)
Reportable segments to be disclosed provided that they meet the quantitative thresholds.
Answer: B

NO.3 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 current assets
B. $11,700 in non-current assets
C. $11,700 in non-current assets held for sale
D. $11,400 in non-current assets held for sale
Answer: C

FR 内容   FR 評判   

NO.4 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. $952,000
B. $384,000
C. $270,000
D. $484,000
Answer: D

FR 過去   

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