लेखा (Accounting) – Financial Accounting MCQ
लेखा (Accounting) – CA / ACCA
Financial Accounting · Chartered Accountancy (CA, ACCA) · १,७४२ प्रश्न
१,७४२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
लेखा (Accounting): प्रश्न र उत्तर
सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।
सही: ० / ०
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A company issues 3-year 5% convertible bonds of Rs 10,00,000 at par. The present value of their cash flows discounted at 9% (the rate for similar non-convertible bonds) is Rs 8,98,750. The equity component is:
सही उत्तर: घ) Rs 1,01,250
Equity component = proceeds − liability component = 10,00,000 − 8,98,750 = Rs 1,01,250.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IAS 32, a convertible bond that can be converted into a fixed number of the issuer's equity shares is classified by the issuer as:
सही उत्तर: ग) A compound instrument split into liability and equity components
IAS 32 requires split accounting: the liability component is measured first and the residual is equity.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IFRS 2, a cash-settled share-based payment (such as share appreciation rights) is:
सही उत्तर: ख) Recognised as a liability and remeasured at fair value at each reporting date until settled
For cash-settled awards the entity recognises a liability that is remeasured to fair value at each reporting date and at settlement.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IFRS 16, where ownership does not transfer and no purchase option is reasonably certain, a lessee depreciates the right-of-use asset over:
सही उत्तर: क) The shorter of the lease term and the asset's useful life
Without expected transfer of ownership, the right-of-use asset is depreciated over the shorter of lease term and useful life.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IFRS 16, which of the following is EXCLUDED from the measurement of a lessee's lease liability?
सही उत्तर: घ) Variable payments linked to the lessee's future sales
Variable payments based on future sales or usage are expensed when incurred and are not included in the lease liability.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IFRS 15, incremental costs of obtaining a contract, such as a sales commission, are:
सही उत्तर: ग) Recognised as an asset if expected to be recovered (they may be expensed if the amortisation period is one year or less)
IFRS 15 capitalises recoverable incremental costs of obtaining a contract, with a practical expedient for periods of one year or less.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IFRS 15, in a consignment arrangement where the dealer has not obtained control of the goods, the consignor recognises revenue when:
सही उत्तर: ख) The dealer sells the goods to an end customer and control passes
Under a consignment arrangement control has not passed to the dealer, so revenue arises only when the goods are sold onwards.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IFRS 15, loyalty points that give a customer a material right to free or discounted goods in future are accounted for as:
सही उत्तर: क) A separate performance obligation, with revenue deferred until redeemed or expired
A material right is a separate performance obligation; part of the transaction price is allocated to it and recognised later.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IFRS 15, a product is sold for Rs 1,000 together with a free one-year service. Stand-alone selling prices are Rs 900 for the product and Rs 300 for the service. Revenue allocated to the product is:
सही उत्तर: घ) Rs 750
The price is allocated on relative stand-alone selling prices: 1,000 × 900/1,200 = Rs 750.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IFRS 13, the fair value measurement of a non-financial asset takes into account the asset's:
सही उत्तर: ग) Highest and best use by market participants
IFRS 13 measures non-financial assets on the basis of their highest and best use from a market participant's perspective.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
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