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

1021. IFRS 12 deals with:

      कConsolidated financial statements खDisclosure of interests in other entities गJoint arrangements घFair value measurement
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1022. Under IFRS 10, potential voting rights (such as share options) are considered in assessing control only when they are:

      कAlready exercised खSubstantive, i.e. the holder has the practical ability to exercise them गExercisable after more than five years घHeld by the parent's directors personally
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1023. At acquisition, a subsidiary's plant had a fair value Rs 2,00,000 above its carrying amount, with a remaining useful life of 5 years. In each subsequent year's consolidated statements, the extra depreciation charged is:

      कRs 2,00,000 खRs 20,000 गRs 40,000 घRs 50,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1024. Subsidiary S, 75% owned, reports profit of Rs 4,00,000, which includes unrealised profit of Rs 40,000 on goods sold to its parent and still held in the parent's inventory. The non-controlling interest's share of group profit is:

      कRs 1,00,000 खRs 2,70,000 गRs 80,000 घRs 90,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1025. Under IFRS 9, a financial asset is derecognised when:

      कThe contractual rights to its cash flows expire, or it is transferred with substantially all the risks and rewards of ownership खIts fair value falls below cost गIt is pledged as security for a loan घIt becomes overdue by more than 90 days
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1026. In a fair value hedge under IFRS 9, the gain or loss on the hedging instrument is recognised in:

      कProfit or loss खOther comprehensive income गRetained earnings directly घThe cash flow hedge reserve
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1027. A bond is purchased for Rs 1,05,000 (nominal Rs 1,00,000, coupon 10% paid annually) and measured at amortised cost. The effective interest rate is 8.7%. Its amortised cost at the end of year 1 is about:

      कRs 1,05,865 खRs 1,04,135 गRs 1,05,000 घRs 1,00,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1028. Under IFRS 16, at the commencement of a finance lease the lessor recognises:

      कA right-of-use asset खThe leased asset as property, plant and equipment गA receivable equal to the net investment in the lease घLease income equal to all future payments
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1029. In a sale and leaseback in which the transfer qualifies as a sale under IFRS 15, the seller-lessee recognises:

      कThe full gain on sale immediately खNo gain at all until the lease ends गThe whole gain in other comprehensive income घOnly the amount of gain or loss relating to the rights transferred to the buyer-lessor
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1030. A lease liability is Rs 5,00,000 at commencement. The interest rate implicit in the lease is 8% and an annual payment of Rs 1,00,000 is made at the end of each year. The lease liability at the end of year 1 is:

      कRs 4,00,000 खRs 5,40,000 गRs 4,60,000 घRs 4,40,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।