CPA FR

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CPA Financial Reporting 認定 FR 試験問題:

1. Propane pIc is undertaking an impairment review of assets following IAS 36 Impairment of Assets. Investigations have discovered the following:
Asset R has a carrying amount of $60,000, a value in use of $65,000 and a fair value less costs to sell of $30,000.
Asset Q has a carrying amount of $100,000, a value in use of $92,000 and a fair value less costs to sell of $95,000.
In accordance with IAS 36 Impairment of Assets, what amount should berecognizedas an impairment loss in relation to these assets?
RQ
$$

A) -5,000
B) 30,0003,000
C) 25,0008,000
D) 5,000-

2. Back plc has one associated company, Beyond Ltd, in which Back plc holds 40% of the issued 100,000 $1 ordinary shares. The financial controller of Back plc is unsure how the following transactions should be reflected in the consolidated statement of cash flows and has asked you to confirm the overall impact.
1)In the previous accounting period, Back plc had made a cash advance of $100,000 to Beyond Ltd. During the current accounting period, Beyond Ltd repaid $30,000 of this cash advance.
2)During the current accounting period, Beyond Ltd sold an item of property, plant and machinery at its carrying amount for $20,000 cash.
3)During the current accounting period, Beyond Ltd paid a dividend of 20c per share.
In accordance with IAS 7 Statement of Cash Flows, what is the impact of the above cash transactions on Back plc's consolidated statement of cash flows for the current accounting period?

A) Dividend received from associate $8,000
B) Cash from repayment of cash advance from associate $30,000; cash from sale of associate's plant $20,000
C) Cash from sale of associate's plant $20,000; dividend paid by associate $20,000
D) Cash from repayment of cash advance from associate $30,000; dividend received from associate $8,000

3. Wayne plc acquired 75% of Bruce Ltd during the year to 30.6.13 by issuing 200,000 of its own shares and paying the balance in cash. Wayne plc shares were trading at $1.25 at the date of the acquisition. At acquisition Bruce Ltd had net assets of $360,000 including cash and cash equivalents of $24,000. All of Bruce Ltd's assets and liabilities were recorded at fair value except for a property which had a fair value $100,000 in excess of its carrying amount. Goodwill arising on the acquisition was $50,000. You are preparing the note to the consolidated statement of cash flows of Wayne plc for the year ended 30.6.13 showing the effects of the acquisition of Bruce Ltd.
What will be the net cash outflow shown by the note?

A) $121,000
B) $145,000
C) $94,000
D) $119,000

4. 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 performanceFinancial adaptability Financial position
B) Financial position Financial performance Financial adaptability
C) Financial performanceFinancial position Financial adaptability
D) Financial adaptability Financial position Financial position

5. Gale plc has a number of subsidiary companies. On 1 January 2008 Gale plc acquired 30% of the 10,000 $1 ordinary shares of GCM Ltd for $14,000. The balance on GCM Ltd's retained earnings on that date was $30,000. Gale plc exerts significant influence over GCM Ltd. The statement of financial position of GCM Ltd at 31 December 2012 is as follows.
$
Total assets68,000
Ordinary share capital10,000
Retained earnings38,000
Liabilities20,000
Total equity and liabilities68,000
At 31 December 2012 Gale plc had identified an impairment loss of $800 in the value of its investment in GCM Ltd.
At what value will the investment in GCM Ltd be shown in the consolidated statement of financial position of Gale plc as at 31 December 2012?

A) $20,400
B) $14,400
C) $16,400
D) $15,600

質問と回答：