चार्टर्ड एकाउन्टेन्सी CA (CAP I, II, III) र ACCA तयारी
चार्टर्ड एकाउन्टेन्सी – CA (CAP I, II, III) र ACCA
ICAN / ICAI CA & ACCA · Chartered Accountancy (ICAN, ICAI, ACCA)
३,८०२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
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
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A parent sold goods to its subsidiary for Rs 50,000 at cost plus 25%. Half of these goods remain in the subsidiary's inventory at year end. What is the unrealised profit to be eliminated on consolidation?
सही उत्तर: ग) Rs 5,000
Goods in inventory = Rs 25,000; profit included = 25,000 x 25/125 = Rs 5,000. Using 25% of selling price (25,000 x 25%) gives Rs 6,250, the common mistake.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IAS 28, an investor holding 20% or more of the voting power of an investee is presumed to have:
सही उत्तर: ख) Significant influence, and accounts for the investee as an associate using the equity method
The 20% threshold creates a rebuttable presumption of significant influence, and associates are accounted for using the equity method. Control (usually over 50%) leads to consolidation under IFRS 10.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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P acquires 80% of S for Rs 500,000 when S's identifiable net assets are Rs 400,000. Non-controlling interest is measured at its proportionate share of net assets. What is the goodwill on acquisition?
सही उत्तर: क) Rs 180,000
NCI = 20% x 400,000 = Rs 80,000; goodwill = 500,000 + 80,000 - 400,000 = Rs 180,000. Rs 100,000 wrongly compares the consideration with 100% of net assets while ignoring NCI.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the IASB Conceptual Framework (2018), an asset is defined as:
सही उत्तर: घ) A present economic resource controlled by the entity as a result of past events
The 2018 Framework defines an asset as a present economic resource controlled as a result of past events, where an economic resource is a right with potential to produce economic benefits. Resources contributed by owners relate to equity, not assets.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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According to the IASB Conceptual Framework, the two fundamental qualitative characteristics of useful financial information are:
सही उत्तर: ग) Relevance and faithful representation
Relevance and faithful representation are fundamental. Comparability, verifiability, timeliness and understandability are enhancing qualitative characteristics.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IAS 8, material prior period errors are corrected by:
सही उत्तर: ख) Retrospective restatement of comparative amounts
Correcting errors retrospectively presents the financial statements as if the error had never occurred. Prospective treatment applies to changes in accounting estimates, not errors.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IAS 8, a change in the useful life of an asset is accounted for:
सही उत्तर: क) Prospectively, as a change in accounting estimate
Revisions of estimates such as useful life affect the current and future periods only. Retrospective application is required for changes in accounting policy and correction of prior period errors.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IFRS 16, at the commencement of a lease (other than short-term or low-value leases), a lessee recognises:
सही उत्तर: घ) A right-of-use asset and a lease liability
IFRS 16 removed the operating/finance lease distinction for lessees, bringing most leases on balance sheet. Straight-line expensing of payments is allowed only for short-term or low-value leases if elected.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IFRS 15, the first step of the five-step revenue recognition model is to:
सही उत्तर: ग) Identify the contract with a customer
The steps are: identify the contract, identify performance obligations, determine the transaction price, allocate it, and recognise revenue when obligations are satisfied. Recognising revenue is the final step.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Which of the following is an adjusting event under IAS 10?
सही उत्तर: ख) Settlement after the reporting date of a court case confirming a present obligation at the reporting date
Adjusting events provide evidence of conditions that existed at the reporting date. A fire after the reporting date reflects conditions that arose later, so it is non-adjusting.
💬 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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