CPA Certified Public Accountant FR

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CPA FR Prüfungsthemen:

CPA Financial Reporting FR Prüfungsfragen mit Lösungen

Frage #1

Harriet Ltd has proposed the following changes to its current accounting practices to be used in its next financial statements.
(i)Motor vehicles have always been depreciated on a straight-line basis. The company has now decided to change to the reducing balance basis as it now believes that this better reflects the consumption of economic benefits.
(ii)In preparing its statement of comprehensive income, Harriet Ltd has previously classified depreciation on motor vehicles as administrative expenses. These depreciation charges are now to be classified under cost of sales as the company now believes that this gives a more reliable and relevant presentation.
According to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors which, if any, of these changes represent a change in accounting policy?

A. Both of the above
B. Neither of the above
C. (ii) only
D. (i) only

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

Frage #3

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. $15,600
B. $20,400
C. $14,400
D. $16,400

Frage #4

BEATS plc acquired 75% of the ordinary shares in JOHN Ltd on 1 April 2012. BEATS plc has prepared a consolidated statement of financial position at 31 March 2013, which shows goodwill of $200,000 and consolidated retained earnings of $400,000. However, this consolidated statement of financial position has ignored the fair value of an item of plant held by JOHN Ltdwhich at the date of acquisition was $120,000 in excess of its carrying amount. The asset has a remaining useful life of five years.
After adjusting for the above fair value, what amounts should be shown for goodwill in BEATS plc's consolidated statement of financial position as at 31 March 2013?

A. $200,000
B. $80,000
C. $120,000
D. $110,000

Frage #5

Kia Co produces cellular phone and first-in first-out (FIFO) method valuation is used for its inventories. At the start of January it had 500 units in inventory. These had cost $30 each. During January, the following transactions took place:
ReceiptsIssues
DateUnitsCost per unitDateUnits
5230$327640
15380$3417450
What is the value of Kia Co's inventory at the end of January?

A. $640
B. $720
C. $680
D. $600

Fragen und Antworten: