Câu hỏi về Khấu hao và Tài sản

Which is an indicator of impairment

• Losses

• Research not working well

In a normal CGU impairment - what gets impaired first?

• Goodwill

• PPE

Which of the following would NOT be classified as an associate? An entity where you...

• acquire 20% of the ordinary shares and have significant influences

• acquire 70% of the ordinary shares

Your company owns 40% of another company - You have an arrangement with another investor who owns 20% that he will vote in line with you - is that company your subsidiary?

• Yes

• No

What type of goodwill is shown in the SFP as an asset?

• Internally generated

• Purchased

P acquires S for the following amounts: 1) Cash 400; 2) Future payment of 1,000 in 2 years time (discount rate 10%); 3) A possible future payment of 1,000 if S’s profits increase by 10% each year (FV of this is 400). How much is the investment in S (the consideration figure in the goodwill calculation)?

• 1,226

• 1,626

An underprovision of tax in the previous year is shown in this years trial balance as

• Debit balance

• Credit balance

Contract assets and receivables shall be accounted for in accordance with ______

• IFRS 15 Revenue

• IFRS 9 Financial instruments

Daily sales and purchases, employee costs and general overheads comprise:

• Operating activities

• Investing activities

• Financing activities

• Component of cash and cash equivalents

The maximum maturity of a cash equivalent is:

• 1 month

• 3 months

• 6 months

• 1 year