What is the amount of the revaluation surplus in the consolidated statement of financial position of Picture Co as at 31 March 20X9?
A. $4,520
B. $4,760
C. $5,240
D. $9,160
查看答案
Which of the following is the best measurement to justify the increase in the budget?
A. n increase in the number of collections made during the period
B. The percentage of waste recycled rather than being placed in landfill sites
C. The fair value of the machinery used in making the collections
D. breakdown of expenditure between the cost of making collections and the cost of processing waste
What is the carrying amount of property, plant and equipment in the consolidated statement of financial position of Panther Co as at 30 June 20X8?
A. $591,000
B. $575,000
C. $671,000
D. $534,000
What amount would be recognised for the customer list in the consolidated statement of financial position of Lime Co as at 1 July 20X7?
A. $0
B. $10m
C. $35m
D. $45m
Which of the following statements relating to goodwill is correct?
A. oodwill is amortised over its useful life with the charge expensed to profit or loss
B. On the investment in an associate, any related goodwill should be separately identified in the consolidated financial statements
C. The testing of goodwill for impairment is only required when circumstances exist which indicate potential impairment
D. f the fair value of a subsidiary's contingent liabilities can be reliably measured at the date of acquisition, they should be included in consolidated net assets and will increase goodwill
微信支付 
支付宝支付