FAR 試験問題を無料オンラインアクセス
| 試験コード: | FAR |
| 試験名称: | CPA Financial Accounting and Reporting |
| 認定資格: | AICPA |
| 無料問題数: | 165 |
| 更新日: | 2025-12-02 |
During 1990, Fuqua Steel Co. had the following unusual financial events occur:
. Bonds payable were retired five years before their scheduled maturity, resulting in a $260,000 gain.
Fuqua has frequently retired bonds early when interest rates declined significantly.
. A steel forming segment suffered $255,000 in losses due to hurricane damage. This was the fourth
similar loss sustained in a 5-year period at that location.
. A component of Fuqua's operations, steel transportation, was sold at a net loss of $350,000.
This was Fuqua's first divestiture of one of its operating segments.
Before income taxes, what amount should be disclosed as the gain (loss) from extraordinary items in
1 990?
The effect of a change in accounting principle that is inseparable from the effect of a change in accounting
estimate should be reported:
If a company is not presenting comparative financial statements, the correction of an error in the financial
statements of a prior period should be reported, net of applicable income taxes, in the current:
According to the FASB conceptual framework, the usefulness of providing information in financial
statements is subject to the constraint of:
