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Exam Code: FR

Exam Name: Financial Reporting

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FR Certification Training Total Q&A: 80 Questions and Answers

Last Update: 2017-05-08

FR Practice Questions Detail: FR Certification Training

 

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NO.1 According to the IASB's Conceptual Framework for Financial Reporting, which of the following
does an entity's income statement, statement of financial position and statement of cash flows
primarily measure?
Income statement Statement ofStatement of financial position cash flows
A. Financial position Financial performance Financial adaptability
B. Financial performanceFinancial position Financial adaptability
C. Financial performanceFinancial adaptability Financial position
D. Financial adaptability Financial position Financial position
Answer: B

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NO.2 On 30 September 2012 the directors of Diego pIc decided to sell the company's services division
and the division was classified as held for sale.
The sale is expected to be completed, along with the sales of related assets, in early December 2012.
One item of plant within this division had originally cost $30,000 and had a carrying amount of
$15,000 on 1 November 2011.
Diego plc will carry on using this plant until it is sold. Diego pIc has a year end of 31 October and
depreciates all plant on a monthly straight-line basis using a monthly rate of 1%.
In accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, what
amount will berecognizedin the statement of financial position of Diego pIc as at 31 October 2012 in
respect of this plant?
A. $11,400 in non-current assets held for sale
B. $11,700 in non-current assets held for sale
C. $11,700 in non-current assets
D. $11,400 in current assets
Answer: B

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