लेखा (Accounting) – Financial Accounting MCQ

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

171. An entity values its investment in an unquoted private company using its own forecasts of the investee's future cash flows. Under IFRS 13, the main inputs to this measurement are classified as:

     कLevel 1 inputs खLevel 2 inputs गLevel 3 inputs घLevel 0 inputs
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

172. Under IFRS 5, a discontinued operation is a component of an entity that has been disposed of or is held for sale and that:

     कHas made a loss in the current year खAccounts for at least 10% of the entity's revenue गRepresents a separate major line of business or geographical area of operations घIs located outside the entity's home country
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

173. P acquires 100% of S for Rs 10,00,000. The carrying amount of S's net assets is Rs 7,00,000, and its land has a fair value Rs 1,00,000 above its carrying amount. Goodwill is:

     कRs 3,00,000 खRs 1,00,000 गRs 4,00,000 घRs 2,00,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

174. An entity grants 100 options each to 100 employees, vesting after 3 years of service. The fair value of each option at grant date is Rs 15 and all employees are expected to stay. The expense for year 1 under IFRS 2 is:

     कRs 50,000 खRs 1,50,000 गRs 5,000 घRs 15,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

175. Under IAS 40, an entity that chooses the cost model for its investment property must:

     कRevalue the property every three years खDisclose the fair value of the investment property in the notes गRecognise fair value changes in other comprehensive income घNot depreciate the property
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

176. Under IAS 38, which of the following is an example of a DEVELOPMENT activity rather than research?

     कActivities aimed at obtaining new knowledge खDesign, construction and testing of pre-production prototypes गSearch for alternatives for materials or processes घSearch for applications of research findings
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

177. Under IAS 37, a provision is measured at the present value of the expected expenditure when:

     कThe obligation is due within twelve months खThe entity has a policy of discounting all liabilities गThe effect of the time value of money is material घThe amount is uncertain
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

178. Under IAS 37, which cost may NOT be included in a restructuring provision?

     कRedundancy payments to employees whose jobs are terminated खLease termination penalties directly arising from the restructuring गOther direct costs necessarily entailed by the restructuring घCost of retraining or relocating continuing staff
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

179. Under IAS 36, which of the following must be tested for impairment annually even if there is no indication of impairment?

     कAn intangible asset not yet available for use खA building carried under the cost model गInventory of finished goods घA machine depreciated on a straight-line basis
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

180. Under IAS 36, a cash-generating unit is:

     कThe smallest identifiable group of assets that generates cash inflows largely independent of those from other assets खAny single asset that generates revenue गA legal entity within a group घAn operating segment reported under IFRS 8
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।