あなたのFR試験合格を100%保証

JPNTestテスト問題集を初めて使用したときにCertified Public Accountant FR試験（Financial Reporting）に合格されなかった場合は、購入料金を全額ご返金いたします。

JPNTestでCPA FR問題集をチョイスする理由

JPNTestは、1週間で完璧に認定試験を準備することができる、忙しい受験者に最適な問題集を提供しております。 FRの問題集は、CPAの専門家チームがベンダーの推奨する授業要綱を深く分析して作成されました。弊社のFR学習材料を一回のみ使用するだけで、CPA認証試験に合格することができます。

FRはCPAの重要な認証であり、あなたの専門スキルを試す認定でもあります。受験者は、試験を通じて自分の能力を証明したいと考えています。 JPNTest Financial Reporting は、Certified Public Accountantの80の問題と回答を収集して作成しました。Financial Reportingの知識ポイントをカバーし、候補者の能力を強化するように設計されています。 JPNTest FR受験問題集を使用すると、Financial Reportingに簡単に合格し、CPA認定を取得して、CPAとしてのキャリアをさらに歩むことができます。

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FR試験の品質と価値

JPNTestのCertified Public Accountant FR模擬試験問題集は、認定された対象分野の専門家と公開された作成者のみを使用して、最高の技術精度標準に沿って作成されています。

ダウンロード可能なインタラクティブFRテストエンジン

Certified Public Accountantの基礎準備資料問題集には、Certified Public Accountant FR試験を受けるために必要なすべての材料が含まれています。詳細は、正確で論理的なものを作成するために業界の経験を常に使用しているCertified Public Accountant によって研究と構成されています。

FRの迅速なアップデート対応

FR試験に変更がございました場合は、現在の試験と一致するよう、瞬時に学習資料を更新することができます。弊社は、お客様に最高、最新のCPA FR問題集を提供することに専念しています。なお、ご購入いただいた製品は365日間無料でアップデートされます。

CPA Financial Reporting 認定 FR 試験問題:

1. The requirements of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
result in the separation of the financial position and financial performance of those activities which will continue into the future from those which will not. This provides a clearer base for projections into the future than if the position and performance of both types of activity were merely amalgamated.
Which of the following qualitative characteristics has been reflected in the formulation of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations?

A) Comparability
B) Reliability
C) Relevance
D) Understandability

2. Close members of the family of an individual are those family members who may be expected to influence, or be influenced by, that individual in their dealings with the entity.
They may include:
(a)The individual's domestic partner and children
(b)Children of the domestic partner; and
(c)Dependants of the individual or the domestic partner.
When considering each possible related party relationship, attention must be paid to the substance of the relationship, not merely the legal form.
Which of the following are not related parties?
(i)Two enterprises simply because they have a director or other key management in common. (ii)Twoventures, simply because they share joint control over a joint venture. (iii)Providers of finance (iv)Trade unions (v)Government departments and agencies

A) (i), (iii), (iv) and (v)
B) (i), (iii), and (v)
C) (ii), (iv) and (v)
D) (i), (ii), (iii), (iv) and (v)

3. According to IAS 1 Presentation of Financial Statements, which of the following statements is / are correct?
(i)The accounting policies adopted by a company must be disclosed in the notes to the financial statements
(ii)Inappropriate accounting policies can be rectified by disclosure of the policies used or by the inclusion of explanatory material
(iii)
Companies may choose to prepare their financial statements (except for the statement of cash flows) on either the accrual basis or the cash basis

A) (ii) and (iii) only
B) (i) only
C) (i), (ii) and (iii)
D) (i) and (ii) only

4. On 1 July 2012 Verity Ltd entered into a finance lease agreement. The terms of the agreement provided for annual payments of $5,000 on 1 July each year. The asset had a fair value at the inception of the lease of $25,000. $750 of interest in relation to this agreement was paid and charged to the income statement in the year ended 30 June 2013.
In addition to the above transaction, on 1 October 2012 Verity Ltd purchased a machine for cash of $6,500.
In accordance with IAS 7 Statement of Cash Flows, how should the above transactions be reflected in Verity Ltd's statement of cash flows for the year ended 30 June 2013?

A) $6,500 as an investing outflow, $5,000 as a financing outflow
B) $10,750 as investing outflows, $750 as an operating outflow
C) $31,500 as investing outflows
D) $6,500 as an investing outflow, $4,250 as a financing outflow, $750 as an operating outflow

5. Where transactions have taken place between related parties, the entity should disclose the nature of the related party relationships, as well as information about the transactions and outstanding balances necessary for an understanding of the potential effect of the relationship on the financialstatements.
The disclosures must include the following, except

A) The amount of the transactions.
B) The amount of retained earnings.
C) The expenserecognizedduring the period in respect of bad or doubtful debts due from related parties.
D) Provisions for doubtful debts related to the amount of outstanding balances.

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