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Nhà của tôi  Các khoá học của tôi  KTQT3- Sáng 5- B2-402 (11/8)  Chapter 2- IFRS 3  KT-TA2

Bắt đầu vào lúc Saturday, 3 September 2022, 9:48 PM

Trạng thái Đã xong
Kết thúc lúc Saturday, 3 September 2022, 9:54 PM
Thời gian thực hiện 6 phút 10 giây
Điểm 7,00/8,00
Điểm 8,75 trên 10,00 (88%)

Câu Hỏi 1 Hoàn thành Đạt điểm 1,00 trên 1,00

For an adjustment to the cost of the combination contingent on future events, the acquirer must include the
amount of that adjustment in the cost of the combination at the acquisition date, if the adjustment is:

a. Certain and exactly measurable.

b. Receivable within one year
c. Payable within one year.
d. Probable and can be measured reliably.

Câu Hỏi 2 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following statements is not a key feature of the acquisition method?

a. The acquired identifiable net assets being measured at the fair value
b. An acquirer being identified for each business combination
c. The cost of business combination being measured at fair value of the net assets received from the acquiree
d. The goodwill being measured as the consideration transferred plus the amount of any NCI interest plus the
fair value of any previously held equity intersest in the acquire less the fair value of the identifiable net assets
acquired.
Câu Hỏi 3 Hoàn thành Đạt điểm 1,00 trên 1,00

A combination may involve: (i) The purchase of the equity of another undertaking; (ii) The purchase of all the
net assets of another undertaking; (iii) The assumption of the liabilities of another undertaking. (iv)The
purchase of some of the net assets of another undertaking, that together form one or more businesses.
(v)The purchase of assets from a firm in liquidation.

a. i – v
b. i – iii
c. i – iv
d. ii – iii

Câu Hỏi 4 Hoàn thành Đạt điểm 1,00 trên 1,00

The objective of IFRS 11 is to ________________ by entities that have an interest in joint arrangements.

a. Regulate accounting policy to be applied

b. Establish principles for financial reporting
c. Unify the accounting techniques used
d. Achieve uniformity in the accounting policies used

Câu Hỏi 5 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following statement(s) apply when consolidating statements of financial position i)All inter-
company balances should be cancelled; (ii) The group share of the whole of subsidiary’s profit is included
within group profit; (iii) Inter company profit should be eliminated unless it is realised by sale to an outsider;
(iv) Subsidiary’s asset values need to be updated at the end of each accounting period

a. ii & iv
b. i & iii
c. ii & iii
d. i & ii
Câu Hỏi 6 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following statement(s) apply when consolidating statements of financial position: (a) All inter-
company balances should be cancelled; (b) The group share of the whole of subsidiary’s profit is included
within group profit; (c) Inter company profit should be eliminated unless it is realised by sale to an outsider;
(d) Subsidiary’s asset values need to be updated at the end of each accounting period

a. b & c
b. a & c
c. a & d
d. a & b

Câu Hỏi 7 Hoàn thành Đạt điểm 0,00 trên 1,00

Which of the following statements are incorrect with regard to preparation of a consolidated statement of
financial position? (i) Gain on fair valuation of a subsidiary’s asset is a pre-acquisition profit, (ii) Non
controlling interest does not deserve any portion of fair valuation gain; (iii) If an asset is not reported in the
subsidiary’s ledger it need not be fair valued, (iv) Gain on fair valuation of subsidiary’s asset inflates the cost
of goodwill

a. i & ii & iii

b. ii & iii
c. i & iv
d. ii, iii & iv
Câu Hỏi 8 Hoàn thành Đạt điểm 1,00 trên 1,00

When preparing a consolidated Statement of financial position the identifiable non monetary assets of the
subsidiary need to be fair valued. Which of the following assets of the subsidiary need to be fair valued? (i)
Land and building appearing in the books of the subsidiary; (ii) Trade receivables reported on the
subsidiary’s balance sheet; (iii) Brand name the cost relating to which the subsidiary has already fully written
off; (iv) Inventory reported on the subsidiary’s statement of financial position

a. ii & iii & iv

b. i, iii & iv
c. i, ii & iii
d. ii & iii

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