Đáp Án Quizzes 3

Câu Hỏi
1
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Đặt cờ
Đoạn văn câu hỏi
Value in use is…
Select one:
a.
The discounted future value of future cash flows expected to arise from continuing use of asset, and from
its disposal at the end of its useful life
b.
The discounted present value of future cash flows expected to arise from continuing use of asset, and
from its disposal at the end of its useful life
c.
The undiscounted future value of present cash flows expected to arise from continuing use of asset, and
from its disposal at the end of its useful life.
d.
The discounted present value of historical cash flows expected to arise from continuing use of asset, and
from its disposal at the end of its useful life.
Câu Hỏi 2
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Đặt cờ
If the fair value less costs to sell for an asset cannot be determined, then recoverable amount is
its…
Select one:
a.
Value in use
b.
Fair value
c.
Replacement value
d.
Market value
Câu Hỏi 3
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Đặt cờ
An asset is said to be impaired if…
Select one:
a.
Its recoverable amount exceeds its carrying amount
b.
Its carrying amount exceeds its recoverable amount
c.
Its carrying amount exceeds its net discounted cash inflows
d.
Its carrying amount is less than its market value
Câu Hỏi 4
Hoàn thành
Đặt cờ
What is the treatment of an impairment loss under IAS 36?
Select one:
a.
Record it in Equity under “Revaluations”
b.
Record a liability in the SOFP for “Impairment losses”
c.
Write it off against profit over a defined period agreed by management
d.
Write it off against profit immediately
Câu Hỏi 5
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Đặt cờ
How often should a cash generating unit to which goodwill has been assigned, be tested for
impairment?
Select one:
a.
At management’s discretion
b.
As often as practicable
c.
Every year
d.
Every six months
Câu Hỏi 6
Hoàn thành
Đặt cờ
When should an impairment loss be recognised?
Select one:
a.
Immediately
b.
Over a number of accounting periods
c.
d.
d.When requested by the entity’s auditors
Câu Hỏi 7
Hoàn thành
Đặt cờ
The present value of expected future cash flows generated by an asset, plus its expected
disposal value is called…
Select one:
a.
Market value
b.
Fair value
c.
Value in use
d.
Net present value
Câu Hỏi 8
Hoàn thành
Đặt cờ
The carrying amount of an asset is defined under IAS 36 as…
Select one:
a.
The amount at which an asset is recognised after deducting any accumulated depreciation and
accumulated impairment losses
b.
The amount at which an asset is recognised after adding any accumulated depreciation and accumulated
impairment losses
c.
The amount at which an asset is recognised after deducting any accumulated depreciation and adding
back any accumulated impairment losses
d.
The amount at which an asset is recognised after adding any revaluation gains and accumulated
impairment losses
Câu Hỏi 9
Hoàn thành
Đặt cờ
In measuring Value in Use, the discount rate used for discounting the cash flows should be
the….
Select one:
a.
Pre-tax rate that reflects the market assessment of time value of money and risks specific to the entity’s
competitors
b.
Pre-tax rate that reflects the entity’s assessment of time value of money and risks specific to the asset
c.
Pre-tax rate that reflects the market assessment of time value of money and risks specific to the asset
d.
Post-tax rate that reflects the entity’s assessment of time value of money and risks specific to the asset
Câu Hỏi 10
Hoàn thành
Đặt cờ
The amount, which an asset is recorded in the Statement of Financial Position, less any
accumulated depreciation and impairment losses, is called…
Select one:
a.
Present value
b.
Fair value
c.
Carrying amount
d.
Net realisable value
Câu Hỏi 11
Hoàn thành
Đặt cờ
When should a reversal of an impairment loss be recognised?
Select one:
a.
When approved by the board of directors
b.
None of these
c.
Immediately
d.
Never
Câu Hỏi 12
Hoàn thành
Đặt cờ
IAS 36 presumes that budgets and forecasts while arriving at cash flow projections should be…
Select one:
a.
not more than three years
b.
more than ten years
c.
not more than five years
d.
not more than ten years
Câu Hỏi 13
Hoàn thành
Đặt cờ
When the recoverable amount of an asset is less than its carrying value in the Statement of
Financial Poisition, the asset is…
Select one:
a.
impaired
b.
in a revaluation deficit
c.
flawed
d.
in negative equity
Câu Hỏi 14
Hoàn thành
Đặt cờ
When a cash-generating unit has an impairment loss, the loss must first be applied to…
Select one:
a.
against all assets on a pro-rata basis
b.
any assets obviously impaired
c.
goodwill
d.
on the entire cash generating unit on a pro-rata basis
Câu Hỏi 15
Hoàn thành
Đặt cờ
Which of the following is not covered by IAS 36 – Impairment?
Select one:
a.
Intangible assets
b.
Motor Vehicles
c.
Property, Plant and Equipment
d.
Inventory
Câu Hỏi 16
Hoàn thành
Đặt cờ
A cash-generating unit is defined as…
Select one:
a.
the smallest identifiable group of assets that generates cash inflows that are largely independent from the
cash inflows of other assets.
b.
the largest identifiable group of assets that generates cash inflows that is largely independent from the
cash inflows of other assets.
c.
the easiest identifiable group of assets that generates cash inflows that are largely independent from the
cash inflows of other assets
d.
the smallest identifiable group of assets that generates cash outflows that are largely independent from
the cash outflows of other assets
Câu Hỏi 17
Hoàn thành
Đặt cờ
When an impairment loss occurs, the carrying amount of the asset should be reduced to its
____
Select one:
a.
Recoverable amount
b.
Market value
c.
Net present value
d.
Value in use
Câu Hỏi 18
Hoàn thành
Đặt cờ
When should a reversal of a goodwill impairment be recognised?
Select one:
a.
At the end of the accounting period
b.
Never
c.
d.
Immediately
Câu Hỏi 19
Hoàn thành
Đặt cờ
Under IAS 36, when it is not possible to calculate the recoverable amount of a single asset,
what should be done?
Select one:
a.
A rough estimate should be provided
b.
A disclosure should be provided in the notes to the financial statements
c.
The value should remain unchanged
d.
The recoverable amount of its cash generating unit should be calculated
Câu Hỏi 20
Hoàn thành
Đặt cờ
Which of the following is an external indication of impairment?
Select one:
a.
Damage to an asset
b.
Ongoing losses
c.
Management commitment to undergo a restructuring
d.
Decline in market value

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