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CPA FR 試験シラバストピック:

セクション	目標
トピック 1: 分析および解釈	- 財務諸表分析 1. 比率分析 2. 業績の解釈
トピック 2: 財務報告フレームワーク	- 財務報告に関する概念的フレームワーク 1. 財務諸表の構成要素 2. 財務情報の質的特性 3. 認識および測定の概念
トピック 3: 国際財務報告基準 (IFRS)	- IAS/IFRSの適用 1. IFRS 15 顧客との契約から生じる収益 2. IFRS 16 リース 3. IAS 38 無形資産 4. IAS 16 有形固定資産 5. IAS 37 引当金、偶発債務および偶発資産
トピック 4: グループ財務諸表	- 連結 1. グループ内取引の消去 2. のれんの計算および減損 3. 連結財務諸表の作成
トピック 5: 財務諸表の作成	- 財務諸表の作成 1. 損益およびその他の包括利益計算書 2. キャッシュ・フロー計算書の基礎 3. 財政状態計算書

CPA Financial Reporting 認定 FR 試験問題：

問題 #1

Rochester pIc has entered into a fixed price contract for the provision of services to Adele Ltd. The contract commenced in September 2012 and will be completed in 2013.
The contract price is $2 million and costs are recoverable as incurred. At 31 December 2012, Rochester plc's year ends, costs of $500,000 have been incurred.
The contract has been assessed as 30% complete; however, costs to complete cannot be estimated reliably.
In accordance with IAS 18 Revenue, how much revenue should be included in Rochester plc's statement of comprehensive income for the year ended 31 December 2012 in respect of this contract?

A. $500,000
B. $2 million
C. $600,000
D. Nil

問題 #2

Arnold Ltd bought an asset on 1 October 20X1 for $200,000. It was being depreciated over 20 years on the straight-line basis. On 1 October 20X3, the asset was revalued to $270,000. Subsequently, on 30 September 20X7 the asset was classified as held for sale. Its fair value was estimated at $190,000 with costs to sell $5,000.
In accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, what should be the lossrecognizedin the statement of profit or loss for the year ended 30 September 20X7?

A. $5,000
B. $Nil
C. $20,000
D. $25,000

問題 #3

2,000 share options granted to each of 3 directors on 1 January 2010 subject to them being still employed as at 31 December 2012, the date of vesting.
The fair value of each option on 1 January 2010 was $10.
Options will vest when the share prices reach $14.
The share price as at 31 December 2010 was $8 and is not anticipated to rise in the next two years and only 2 directors will still be with the company as at 31 December 2012.
What is the appropriate treatment for share options in the financial statement for the year ended 31 December 2010?

A. Cost and equity balance in financial statement at 31 December 2012 is $20,000
B. Cost and equity balance in financial statement at 31 December 2012 is $18,667
C. Cost and equity balance in financial statement at 31 December 2012 is $13,333
D. Cost and equity balance in financial statement at 31 December 2012 is $30,000

問題 #4

Gene Ltd has the following assets and liabilities at 31 December 2005.
Note$ Fixtures and fittings at carrying amount(1)10,000 Receivables(2)8,000 Cash and cash equivalents1,000 Payable(5,000) 14,000
Notes
(1)
The fixtures and fittings have been held for three years and had an estimated useful life of six years. If the fixtures and fittings were to be sold on 31 December 2005 they would realise $14,000
(2)
If Gene Ltd was to cease trading it is estimated that an allowance against receivables of $500 would need to be made
At what amount would the net assets be stated in the statement of financial position of Gene Ltd at 31 December 2005 under the breakup basis?

A. $15,000
B. $14,000
C. $13,500
D. $17,500

問題 #5

Bony plc purchased equipment on 1 April 2010 for $100,000. The equipment was depreciated using the reducing balance method at 25% per annum.
Bony plc prepares accounts to 31 March annually. Depreciation was charged up to and including 31 March 2012. At that date, the recoverable amount of this equipment was $42,000.
According to IAS 36 Impairment of Assets, what was the impairment loss on this equipment calculated on 31 March 2012?

A. $8,000
B. $14,250
C. $25,000
D. Nil

解説：

問題 #1
正解： A

問題 #2
正解： A

問題 #3
正解： C

問題 #4
正解： D

問題 #5
正解： B