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

2261. Under IFRS 16, at the commencement of a lease (other than short-term or low-value), a lessee recognises:

      कA contingent liability for future payments खLease payments as an expense only गAn operating lease receivable घA right-of-use asset and a lease liability
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2262. Under IFRS 15, revenue is recognised when (or as) the entity satisfies a performance obligation by:

      कSigning the contract खReceiving cash from the customer गTransferring control of a promised good or service to the customer घIssuing an invoice
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2263. In the five-step revenue model of IFRS 15, which is the FOURTH step?

      कRecognise revenue when a performance obligation is satisfied खDetermine the transaction price गIdentify the performance obligations in the contract घAllocate the transaction price to the performance obligations
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2264. Under IAS 8, a material prior period error should normally be corrected by:

      कDisclosing it without any adjustment खIncluding the correction in current year profit or loss only गRetrospective restatement of comparative amounts घAdjusting next year's opening share capital
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2265. Under IAS 8, a change in the estimated useful life of an item of plant is accounted for:

      कRetrospectively, restating prior periods खProspectively, in the current and future periods गAs a prior period error घThrough retained earnings only
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2266. Under IAS 10, equity dividends declared after the reporting period but before the financial statements are authorised for issue are:

      कNot recognised as a liability at the reporting date but disclosed in the notes खRecognised as a liability at the reporting date गDeducted from current year profit घTreated as an adjusting event
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2267. Which of the following events after the reporting period is an ADJUSTING event under IAS 10?

      कSettlement of a court case confirming that the entity had a present obligation at the reporting date खA fire destroying a factory after the reporting date गA major acquisition announced after the reporting date घA fall in market value of investments after the reporting date
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2268. Under IAS 37, a contingent asset is disclosed in the notes when the inflow of economic benefits is:

      कPossible खProbable गRemote घVirtually certain, in which case it is still only disclosed
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2269. Under IAS 37, a contingent liability (where the outflow is possible but not remote) should be:

      कIgnored completely खRecognised as a provision गDisclosed in the notes but not recognised घRecognised as an expense and a liability at half its amount
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2270. An asset has a carrying amount of Rs 500,000, fair value less costs of disposal of Rs 420,000 and value in use of Rs 450,000. The impairment loss is:

      कRs 30,000 खRs 80,000 गRs 50,000 घNil
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।