FR 試験問題を無料オンラインアクセス
| 試験コード: | FR |
| 試験名称: | Financial Reporting |
| 認定資格: | CPA |
| 無料問題数: | 80 |
| 更新日: | 2025-08-29 |
Wayne plc acquired 75% of Bruce Ltd during the year to 30.6.13 by issuing 200,000 of its own shares and paying the balance in cash. Wayne plc shares were trading at $1.25 at the date of the acquisition. At acquisition Bruce Ltd had net assets of $360,000 including cash and cash equivalents of $24,000. All of Bruce Ltd's assets and liabilities were recorded at fair value except for a property which had a fair value $100,000 in excess of its carrying amount. Goodwill arising on the acquisition was $50,000. You are preparing the note to the consolidated statement of cash flows of Wayne plc for the year ended 30.6.13 showing the effects of the acquisition of Bruce Ltd.
What will be the net cash outflow shown by the note?
Debra Ltd. has the following loan finance in place during the year ended 31 December 2012:
$2 million of 6% loan finance
$4 million of 8% loan finance
It constructed a new factory which cost $900,000 and this was funded out of the existing loan finance.
The factory took eight months to complete.
What borrowing costs should be capitalised in the year ended 31 December 2012?
According to the IASB's Conceptual Framework for Financial Reporting, which of the following characteristics of financial information contribute to faithful representation? (i)Neutrality (ii)Freedom from error
(iii) Completeness
(iv)
Consistency
On 1 April 2012, Hunting plc acquired 70% of the ordinary shares of ICM Ltd. The following figures relate to the year ended 31 December 2012. Hunting plcICM Ltd $$ Revenue769,000600,000 Cost of sales568,500420,000 Gross profit200,500180,000
On 15 November 2012 ICM Ltd sold goods which cost it $5,000 to Hunting plc for $7,000. These goods were still held by Hunting plc at 31 December 2012.
What is the amount for gross profit in the consolidated income statement of Hunting plc for the year ended 31 December 2012?