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Recent Channel Posts

Answer 648.C yalachu tekekel nachu 👏👏👏

111

23:42

26.12.2024

649.Alpha Ltd owns 25 per cent of the shares (and voting rights) in Beta Ltd but has no representation on the board of directors of the company. In accordance with IAS 28 Investments in Associates and Joint Ventures, Alpha

A.will need to have board representation to ensure it has significant influence over Beta.

B.will have significant influence over Alpha if it has both 20 per cent of the share capital and board representation.

C. will be presumed to have significant influence over Beta as it holds more than 20 per cent of the voting power in that company.

D. Is presumed to have significant influence over Beta because it has greater than 20 per cent of the share capital of that company.

Join👉@Accounting_2017

112

23:43

26.12.2024

650.Raven Ltd is a parent entity that invested in an associate. In accordance with IFRS 3 Business Combinations, Raven determined that the acquisition involved a gain of $200 000. In accordance with IAS 28 Investments in Associates and Joint Ventures, the gain should be

A.included in the carrying amount of the investment.

B.deducted from the assets in the consolidated financial statements of Raven.

C. amortized as income in the determination of the investor’s share of the associate’s profit over the period the investment is held.

D. included as income in the determination of the investor’s share of the associate’s profit in the period the investment was acquired.

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104

23:46

26.12.2024

Answer 650. D yalachi tekekel nachu

100

23:50

26.12.2024

651.Wind plc is concerned about the correct way to record the gain or loss arising in the value of biological assets. Your advice about change in value should be

A.Recognized through the statement of other comprehensive income

B. Included in the statement of profit or loss for the year

C.Double entered into a deferred account and amortized over the estimated useful life of the biological asset

D.Recognized in a revaluation reserve.

Join👉@ACCOUNTING_2017

95

23:53

26.12.2024

652. If an entity does not prepare interim financial reports, then

A.The year-end financial statements are deemed not to comply with IFRS.

B.The year-end financial statements’ compliance with IFRS is not affected.

C.The year-end financial statements will not be acceptable under local legislation.

D. Interim financial reports should be included in the year-end financial statements.

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100

23:58

26.12.2024

Answer 652.B Yalachu tekekel nachu

96

00:01

27.12.2024

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27.12.2024

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27.12.2024

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