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

1681. Under IAS 1, an entity must present an additional statement of financial position as at the beginning of the preceding period when it:

      कChanges its auditors खIssues new shares गReports a loss for the year घApplies a policy retrospectively or makes a retrospective restatement that materially affects that statement
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1682. Under IAS 8 and IAS 16, which of the following is a change in ACCOUNTING ESTIMATE rather than a change in accounting policy?

      कChanging from the cost model to the revaluation model for PPE खChanging the inventory cost formula from FIFO to weighted average गChanging the depreciation method from straight-line to reducing balance घAdopting a new IFRS
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1683. Under IAS 10, if after the reporting period management decides to liquidate the entity and has no realistic alternative, the financial statements should:

      कStill be prepared on the going concern basis, with disclosure खNot be prepared on the going concern basis गRestate only the prior year घIgnore the decision because it happened after the year-end
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1684. Under IAS 33, when a rights issue is made at a price below the market price, its bonus element is reflected in EPS by:

      कMultiplying the shares outstanding before the issue by an adjustment factor (fair value per share before the issue / theoretical ex-rights price) खIgnoring the bonus element altogether गDeducting the rights proceeds from earnings घCounting the new shares from the beginning of the earliest period presented without any adjustment factor
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1685. A company sold 1,000 products under a one-year warranty. It expects 90% to need no repair, 8% minor repairs at Rs 500 each and 2% major repairs at Rs 2,000 each. The warranty provision (expected value) is:

      कRs 40,000 खRs 2,500 गRs 1,00,000 घRs 80,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1686. Under IAS 37, an expected reimbursement from an insurer in respect of a provision is recognised as a separate asset only when it is:

      कProbable खPossible गVirtually certain to be received घReceived in cash
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1687. Under IAS 36, which of the following is an EXTERNAL indicator that an asset may be impaired?

      कPhysical damage to the asset खAn increase in market interest rates that materially lowers value in use गPlans to discontinue the operation घInternal reports showing worse-than-expected performance
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1688. Under IAS 36, an impairment loss previously recognised on goodwill:

      कMust never be reversed खMay be reversed if value in use increases गIs reversed through OCI घIs reversed only on disposal of the unit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1689. Under IAS 38, the revaluation model may be applied to an intangible asset only if:

      कIt has an indefinite useful life खIt was internally generated गIt is goodwill घIts fair value can be determined by reference to an active market
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1690. Under IAS 38, which of the following must NEVER be recognised as an intangible asset?

      कDevelopment costs meeting all IAS 38 criteria खA separately acquired patent गInternally generated brands and customer lists घA licence purchased for a fee
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।