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The process for developing an International Financial Reporting Standard involves a number of stages. Following receipt and review of comments on a Discussion Paper, what will be the next step undertaken by the IASB?

A. Publication of an Exposure Draft
B. Establishment of an Advisory Committee
Consultation with the Advisory Committee
D. Issue of a final IFRS

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Which of the following is an example of an intangible asset of the subsidiary which may be recognised separately from goodwill when preparing consolidated financial statements?

A. new research project which the subsidiary has correctly expensed to profit or loss but the directors of the parent have reliably assessed to have a substantial fair value
B. global advertising campaign which was concluded in the previous financial year and from which benefits are expected to flow in the future
C. contingent asset of the subsidiary from which the parent believes a flow of future economic benefits is possible
D. customer list which the directors are unable to value reliably

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What is the current liability for the leased plant in Flash Co's statement of financial position as at 30 September 20X5?

A. $4,070,000
B. $4,090,000
C. $5,010,000
D. $4,010,000

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What is the amount of the provision that Kalatra Co would report in its statement of financial position as at 30 September 20X5 in respect of its oil operations?

A. $32,400,000
B. $22,032,000
C. $20,400,000
D. $1,632,000

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In accordance with IAS 21 The Effect of Changes in Foreign Currency Exchange Rates, which of the following foreign currency exchange rates may be used to translate the foreign currency purchases and sales? (1)The rate which existed on the day that the purchase or sale took place (2)The rate which existed at the beginning of the accounting period (3)An average rate for the year, provided there have been no significant fluctuations throughout the year (4)The rate which existed at the end of the accounting period

A. (2) and (4)
B. (1) only
C. (3) only
D. (1) and (3)

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The process for developing an International Financial Reporting Standard involves a number of stages. Following receipt and review of comments on a Discussion Paper, what will be the next step undertaken by the IASB?

A. Publication of an Exposure Draft B. Establishment of an Advisory Committee Consultation with the Advisory Committee D. Issue of a final IFRS

Which of the following is an example of an intangible asset of the subsidiary which may be recognised separately from goodwill when preparing consolidated financial statements?

What is the current liability for the leased plant in Flash Co's statement of financial position as at 30 September 20X5?

What is the amount of the provision that Kalatra Co would report in its statement of financial position as at 30 September 20X5 in respect of its oil operations?

A. Publication of an Exposure Draft
B. Establishment of an Advisory Committee
Consultation with the Advisory Committee
D. Issue of a final IFRS