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

1641. Subsidiary S (80% owned) sold goods to its parent P for Rs 50,000 at a profit of Rs 10,000, and P still holds all the goods at the year-end. In the consolidated statement of financial position, inventory is reduced by:

      कRs 8,000 खRs 2,000 गNil घRs 10,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1642. P acquires 100% of S on 1 July. S earns a profit of Rs 1,20,000 evenly over the year ending 31 December. The amount of S's profit included in P's consolidated profit for that year is:

      कRs 1,20,000 खRs 30,000 गRs 60,000 घRs 90,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1643. Under IFRS 3, the measurement period during which provisional amounts for a business combination may be adjusted cannot exceed:

      कSix months खOne year from the acquisition date गTwo years घThe date of the next audit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1644. Under IFRS 3, contingent consideration payable in a business combination is initially recognised at:

      कIts acquisition-date fair value खNil until it becomes payable गThe maximum amount that could be payable घIts nominal amount without discounting
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1645. Under IFRS 11, a party to a JOINT OPERATION recognises:

      कIts investment using the equity method खOnly dividends received गNothing until the arrangement ends घIts share of the assets, liabilities, revenues and expenses of the arrangement
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1646. Under IAS 27, in its SEPARATE financial statements a parent may account for investments in subsidiaries:

      कOnly at fair value through OCI खBy proportionate consolidation गAt cost, in accordance with IFRS 9, or using the equity method घAt net realisable value
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1647. Under IAS 28, when an investor's share of an associate's losses equals or exceeds its interest in the associate, the investor:

      कContinues recognising all further losses खStops recognising its share of further losses, unless it has incurred obligations on the associate's behalf गConsolidates the associate घReclassifies it as held for sale
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1648. Under IAS 33, diluted earnings per share takes into account:

      कPotential ordinary shares such as convertible bonds and share options खOnly shares actually in issue गTreasury shares added to the number of shares घPreference shares redeemed during the year
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1649. Under IFRS 9, for a financial asset that is credit-impaired (Stage 3), interest revenue is calculated by applying the effective interest rate to the:

      कGross carrying amount खNominal value गFair value घAmortised cost, i.e. net of the loss allowance
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1650. Under IFRS 9 hedge accounting, the gain or loss on the effective portion of a cash flow hedging instrument is initially recognised in:

      कProfit or loss खRetained earnings गOther comprehensive income (cash flow hedge reserve) घShare premium
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।