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

1341. Under IFRS 15, an entity need not adjust the promised consideration for a significant financing component if it expects the period between transfer of goods and payment to be:

      कTwo years or less खOne year or less गThree months or less घFive years or less
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1342. The FIRST step of the five-step revenue recognition model in IFRS 15 is to:

      कIdentify the contract with a customer खDetermine the transaction price गIdentify the performance obligations घRecognise revenue when obligations are satisfied
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1343. An entity changes its inventory cost formula from FIFO to weighted average cost to provide more relevant information. Under IAS 8 this is:

      कA change in accounting estimate खCorrection of a prior period error गA change in accounting policy घA non-adjusting event
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1344. Under IAS 10, a significant fall in the market value of investments between the reporting date and the date the financial statements are authorised is normally:

      कAn adjusting event खA non-adjusting event गA prior period error घA change in accounting policy
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1345. Under IAS 10, discovery after the reporting date of a fraud showing that the financial statements are incorrect is:

      कA non-adjusting event requiring disclosure only खIgnored if discovered after the year-end गTreated as a change in accounting estimate घAn adjusting event
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1346. An airline is required by law to overhaul its aircraft every three years. Under IAS 37, at the end of year one the airline:

      कDoes not recognise a provision, because it can avoid the cost by its future actions such as selling the aircraft खRecognises a provision for one-third of the overhaul cost गRecognises a provision for the full overhaul cost घRecognises a contingent asset
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1347. Which of the following is NOT one of the IAS 37 criteria for recognising a provision?

      कA present obligation (legal or constructive) as a result of a past event खA probable outflow of resources embodying economic benefits गThe exact amount of the obligation must be known with certainty घA reliable estimate of the obligation can be made
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1348. Under IAS 36, value in use of an asset is:

      कThe present value of the future cash flows expected to be derived from the asset or cash-generating unit खThe price that would be received from selling the asset गThe original cost less accumulated depreciation घThe replacement cost of an equivalent asset
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1349. Under IAS 36, a reversal of an impairment loss on an asset other than goodwill is limited so that the increased carrying amount does not exceed:

      कIts original cost खIts fair value गIts value in use घThe carrying amount (net of depreciation) that would have been determined had no impairment loss been recognised
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1350. Under IAS 38, the residual value of an intangible asset with a finite useful life is normally assumed to be:

      कTen percent of cost खZero, unless a third party has committed to buy it or there is an active market गEqual to its fair value at the reporting date घEqual to its original cost
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।