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
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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
which of the following statements is correct when calculating the impairment loss of an asset?
A. ssets should be carried at the lower of their carrying amount and recoverable amount
B. ssets should be carried at the higher of their carrying amount and recoverable amount
C. The recoverable amount of an asset is the higher of vaiue in use and fair value less costs of disposal
D. The recoverable amount of an asset is the higher of value in use and fair value less costs of disposal
Which TWO of the following are appropriate OUTPUT methods of measuring progress? (1)Total costs to date of the contract as a percentage of total contract revenue (2)Physical milestones reached as a percentage of physical completion (3)Surveys of performance completed to date as a percentage of total contract revenue (4)Labour hours expended as a percentage of total expected labour hours
A. (2) and (3)
B. (1) and (3)
C. (2) and (4)
D. (1) and (4)
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