चार्टर्ड एकाउन्टेन्सी CA (CAP I, II, III) र ACCA तयारी

CA / ACCA: प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

1651. Under IFRS 9, a financial asset that does not meet the criteria for amortised cost or fair value through OCI is measured at:

      कCost खFair value through profit or loss गAmortised cost घFair value through OCI
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1652. Under IAS 32, an entity's own equity shares that it reacquires (treasury shares) are:

      कDeducted from equity, with no gain or loss recognised in profit or loss खShown as an investment asset गMeasured at fair value through profit or loss घTreated as a liability
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1653. 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:

      कRs 8,98,750 खRs 50,000 गRs 1,50,000 घRs 1,01,250
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1654. 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:

      कEntirely equity खEntirely a liability गA compound instrument split into liability and equity components घA derivative asset
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1655. Under IFRS 2, a cash-settled share-based payment (such as share appreciation rights) is:

      कMeasured once at grant date only खRecognised as a liability and remeasured at fair value at each reporting date until settled गRecognised in equity घNot recognised until paid
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1656. Under IFRS 16, where ownership does not transfer and no purchase option is reasonably certain, a lessee depreciates the right-of-use asset over:

      कThe shorter of the lease term and the asset's useful life खThe asset's useful life in all cases गA fixed five years घThe lessor's remaining tax life
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1657. Under IFRS 16, which of the following is EXCLUDED from the measurement of a lessee's lease liability?

      कFixed lease payments खThe exercise price of a purchase option reasonably certain to be exercised गVariable payments that depend on an index such as a consumer price index घVariable payments linked to the lessee's future sales
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1658. Under IFRS 15, incremental costs of obtaining a contract, such as a sales commission, are:

      कAlways expensed खDeducted from revenue गRecognised as an asset if expected to be recovered (they may be expensed if the amortisation period is one year or less) घRecognised in OCI
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1659. Under IFRS 15, in a consignment arrangement where the dealer has not obtained control of the goods, the consignor recognises revenue when:

      कThe goods are delivered to the dealer खThe dealer sells the goods to an end customer and control passes गThe consignment contract is signed घThe dealer pays a security deposit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1660. Under IFRS 15, loyalty points that give a customer a material right to free or discounted goods in future are accounted for as:

      कA separate performance obligation, with revenue deferred until redeemed or expired खAn expense when the points are granted गA provision under IAS 37 घA reduction of share capital
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।