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

1321. Under IAS 41, agricultural produce harvested from biological assets (e.g. milk or harvested tea leaves) is measured at the point of harvest at:

      कHistorical cost of production खNet realisable value at year-end गFair value less costs to sell, which then becomes its cost for IAS 2 घReplacement cost
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1322. Under IAS 40, when investment property carried at fair value is transferred to owner-occupied property, its cost for subsequent accounting under IAS 16 is:

      कIts original purchase price खIts carrying amount at the last annual reporting date less depreciation गNil घIts fair value at the date of the change in use
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1323. Once a machine is classified as held for sale under IFRS 5, depreciation on it:

      कContinues at double the normal rate खCeases from the date of classification गIs charged to other comprehensive income घContinues over the remaining useful life
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1324. Under IFRS 10, a parent's purchase of additional shares in an existing subsidiary (without any change in control) is accounted for as:

      कAn equity transaction between owners, with no gain or loss and no change in goodwill खA new business combination giving rise to extra goodwill गA disposal with a gain in profit or loss घAn investment in an associate
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1325. In a business combination achieved in stages (step acquisition), IFRS 3 requires the acquirer's previously held equity interest in the acquiree to be:

      कKept at its historical cost खEliminated against share capital गRemeasured at acquisition-date fair value, with any gain or loss in profit or loss घRemeasured with the gain taken to the revaluation surplus
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1326. When preparing consolidated financial statements under IFRS 10, the parent must:

      कUse the subsidiary's policies even if they differ खUse uniform accounting policies for like transactions and events in similar circumstances गConsolidate only subsidiaries in the same country घExclude subsidiaries with dissimilar activities
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1327. Under IFRS 10, if a subsidiary's reporting date differs from the parent's and it is impracticable to prepare additional statements, the difference between the two reporting dates must not exceed:

      कSix months खOne month गTwelve months घThree months
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1328. An entity factors its trade receivables with recourse and retains substantially all the risks and rewards of ownership. Under IFRS 9, it should:

      कContinue to recognise the receivables and treat the cash received as a liability (borrowing) खDerecognise the receivables and recognise a gain or loss गDerecognise the receivables and disclose the recourse only घRecognise the receivables at fair value through OCI
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1329. Which of the following is NOT a defining characteristic of a derivative under IFRS 9?

      कIts value changes in response to a specified underlying variable such as an interest rate or price खIt is settled at a future date गIt requires an initial net investment equal to the full value of the underlying घIt requires no or a small initial net investment compared with similar contracts
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1330. IAS 29 indicates that an economy may be hyperinflationary when cumulative inflation over three years is:

      कApproaching or exceeding 50% खApproaching or exceeding 100% गAbove 10% घAbove 25%
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।