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163011The details of the transaction and a description of the nature of the relationships between the parties of a related party transaction must be disclosed under CAS 36 Related Party Disclosures

163012Segment information reflects the way that the entity is actually managed.

163013Business combination can be classified as three types: merger, consolidation and acquisition.

163014Which of the following would be related parties of WH?

163015Interest, dividends, gains and losses relating to an instrument classified as a liability are reported as income or expense.

163016Commodity contracts would be financial instruments if they were expected to be settled by delivery.

163017An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.

163018Which one of the following is not a financial instrument?

163019Which of the following would be regarded as a related party transaction of the entity NV?

163020Which of the following would find related party disclosures the most useful?

163021Which of the following would NOT be related parties of WH?

163022CAS35 disclosures do not include:

163023A segment of a business enterprise is to be reported separately when the revenues of the segment exceed 10 percent of the

163024Which one of the following is not true?

163025Which one of the following events taking place after the year end but before the financial statements were authorized for issue would require adjustment in accordance with CAS29 Evens after the Reporting Period?

163026Each of the following events occurred after the reporting date of 31 March 2015, but before the financial statements were authorised for issue. Which would be treated as a NON-adjusting event under CAS29 Events After the Reporting Period?

163027Business combinations can be classified as three types: merger, consolidation and acquisition.

163028Where the purchase price of an acquisition is less than the aggregate fair value of the net assets acquired, which one of the following accounting treatments of the difference is required ?

163029Goodwill arising on acquisition is accounted for. Which statement is correct concerning the accounting treatment of positive goodwill arising on acquisition?

163030A financial instrument is any contract that gives rise to both a financial asset of one enterprise and a financial liability or equity instrument of another enterprise

163031What factors will affect the calculation of EPS?

163032Describe the appropriate accounting treatment, as required by CAS22 Financial instruments: recognition and measurement, for gains and losses on financial assets classified as ‘held for trading’.

163033What’s the limitations of the earnings per share ratio?

163034Which ONE of the following statements is correct?

163035Which ONE of the following statements about the earnings per share ratio is correct?

163036The hedge is effective in that (i) economic relationship exists between the hedging item and hedged item, (ii) the effect of credit risk does not dominate the value changes, and (iii) the hedge ratio is the same as that arising from quantity of hedged ins

163037If a financial instrument has been taken out to act as a hedge, and this position is clearly identified and expected to be effective, hedge accounting rules should be followed.

163038Hedging instruments include which of the following:

163039Which of the following are elements of hedge?

163040Entities can choose to disclose information about transfers of financial assets.

163041If it is not clear whether the risks and reward have been transferred the entity considers whether control has passed. If control has passed the entity should derecognise the asset whereas if control is retained the asset is recognised to the extent of th

163042A financial instrument is any contract that gives rise to both a financial asset of one enterprise and a financial liability or equity instrument of another enterprise.

163043A financial asset is any asset that is:

163044Financial liabilities should only be derecognized when the obligation specified in the contract is discharged, cancelled or expires.

163045The four categories of financial instruments are (a) Financial assets or liabilities at fair values through profit or loss, (b) Held-to-maturity investments, (c) Loans and receivables, and (d) Available-for-sale financial assets.

163046GZP purchased a small holding in shares in a listed company, ANG. GZP’s intention is to realize this investment within a few months when seasonal fluctuations in its business make a cash shortfall probable.How should this financial asset be initially clas

163047PZG purchased a 2% holding in equity shares in a listed company, FJK. PZG’s intention is to hold this investment for the long term.How should this financial asset be initially classified and subsequently measured in accordance with IAS 39 Financial instru

163048The lease term refers to the period during which the lease has the right

163049Which THREE of the following foreign currency balances would be

163050Three events or transactions must be taking place for capitalization of

163051The functional currency of company A is RMB. On December 12, 20x9, company A acquired 500,000 of ordinary shares of company B operated in the USA for $7,500,000 as trading securities. The spot rate on Dec. 12, 20X9 is $1 to RMB6.8. On Dec. 31, 20X9, the m

163052The lessor should divide the lease into financing lease and （） lease on the lease start date.

163053For short term lease, the lessee may choose not to recognize the right-of–use asset and lease liability.

163054The lease term refers to the period during which the lease has the right to use the leased assets and is irrevocable.

163055Right-of-use asset should be initially measured at cost, including

163056Which THREE of the following foreign currency balances would be retranslated at the closing rate at the year end?

163057The functional currency of company A is RMB. On December 12, 20x9, company A acquired 500,000 of ordinary shares of company B operated in the USA for $7,500,000 as trading securities. The spot rate on Dec. 12, 20X9 is $1 to RMB6.8. On Dec. 31, 20X9, the m

163058Which one of the following statements about the presentation currency are true?

163059Only borrowing costs that are directly attributable to (the acquisition, construction or production) of a qualifying asset can be capitalized as part of the cost of that asset.

163060Three events or transactions must be taking place for capitalization of borrowing costs to be started.

163061Government subsidies are divided into asset-related and cash-related.

163062Government subsidies have the following characteristics:

163063No disclosure is required for a contingent liability if it is not probable that a transfer of economic benefits to settle it will be required.

163064A contingent asset should be disclosed by note if an inflow of economic benefits is probable.

163065Enterprise should recognize contingent liabilities and contingent assets.

163066There are （） (2/3) possible measurement of exchanges of non-monetary assets－－fair value or carrying value under CAS 7.

163067Asset impairment refers to the asset’s recoverable value is （） than its book value.

163068Which two approaches apply for the subsequent measurement of biological assets?

163069Which one of the following accounting treatments regarding biological assets is correct?

163070If the debt restructuring is to be carried out with a combination of paying cash, transferring non-cash assets and revising the terms of debt, what is sequence for treatments?

163071On which of the following dates, the business usually make no accounting treatment?

163072which two of the following accounting treatments regarding debt restructuring is correct?

163073The conception of share based payment is broader than employee share options.

163074Share based plan is classified as equity-settled share based payment and cash-settled share based payment.

163075Asset impairment refers to the asset’s recoverable value is （）(higher/lower)　than its book value.

163076Once an asset impairment loss is recognized, it can not be reversed in a subsequent accounting period.

163077When the future cash flows of the asset received is significantly different from that of the asset given up, in terms of risk, time distribution or amount, a non-monetary asset exchange has a commercial substance.

163078There is no specific IFRS in accounting for exchanges of non-monetary assets, but we can find similar provisions in IAS 16, IAS 38 and IFRS 15.

163079Companies should recognize immediately any gains or losses on the exchange when the transaction has commercial substance and the fair value of the assets exchanged can be measured reliably.

163080There are two possible measurement of exchanges of non-monetary assets－－fair value or carrying value under CAS 7.

163081Which one of the following statements regarding impairment on biological assets is incorrect?

163082Which one of the followings is not the purpose for holding bearer biological assets?

163083Which one is not a type of biological asset according to CAS 5?

163084Post-employment benefits can be of two types:defined contribution plan and （）.

163085Which of the following are the categories of employee benefits?

163086The price that would be received to sell an asset or paid to transfer a liability, in an orderly transaction between market participants at the measurement date.'This is a definition of which measurement basis?

163087Which one of the following is NOT an advantage of historical cost accounting?

163088At 31 December 20X0, FB recognised a current tax liability of $50,000. This was settled in full on 1 October 20X1 for $59,000. What is the accounting entry required by FB on 1 October 20X1?

163089QP's tax computation shows tax due of $290,000 on taxable profits for the year ended 30 June 20X4. The tax due is payable in four equal instalments, two before the year end of 30 June 20X4 and two after the year end. As at 30 June 20X4, QP has paid th

163090Short-term benefits include all of the following except:

163091Because of the historical cost principle, fair values may not be disclosed in the statement of financial position.

163092Accounting standards are now less likely to require the recording or disclosure of fair value information due to its inherent subjectivity.

163093A weakness of the historical cost model is that it does not account for changes in the purchasing power of the currency that is used in the financial statements.

163094Taxation payables or receivables in the future based on （） existed at reporting date.

163095Revenue have nothing to do with the capital invested by the owner.

163096CAS14 specifies the requirement for the recognition and measurement of revenue and disclosure of related information.

163097Post-employment benefits can be of two types: defined contribution plan and（）

163098What are employees looking for in an analysis of an entity's financial statements?

163099Short-term benefits include all of the following except

163100Under CAS 4, companies only can use　the historical cost model or the revaluation model?

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