Which of the following events between the balance sheet date and the date the financialstatements are authorised for issue must be adjusted in the financial statements?
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4 .Which of the following material events occurring after the end of the reporting periodare adjusting events?(1) Sales of inventory for less than cost(2) Payment received from a customer whose debt had been written off(3) Sale of a subsidiary company(4) A flood in the warehouse destroying inventory
A 1 and 2 B 2 and 3 C 3 and 4 D 1 and 4
5 .On 15 March 2013 Fumi authorised for issue its financial statements for the year ended 31December 2012. On 10 March 2012 the entity’s factory and several items of equipment weredamaged in an earthquake. The damage is estimated to cost $700,000 of which $450,000 isexpected to be covered under insurance policies.How should this material event have been included in Fumi’s financial statements forthe year ended 31 December 2012?
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7 .On 15 March 2013 Ramin authorised for issue its annual financial statements for the yearended 31 December 2012. On 10 March 2012 Ramin’s factory, equipment and inventorywere damaged in an earthquake. The damage is uninsured and management has determinedthat Ramin is unable to continue trading.On what basis should Ramin’s financial statements for the year ended 31 December2012 have been prepared?
A On a going concern basis with a note disclosing the earthquake as a non-adjustingevent B On a basis other than going concern with a statement of that fact and a notedisclosing the earthquake as the reason C On a going concern basis with adjustments for the damage including write-downs ofthe assets...
8 .An entity is required to measure a provision at the best estimate of the amount required tosettle the obligation at the reporting date.Which one of the following estimates will give a best estimate when a provision involvesa large population of items?
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9 .Inspire is the defendant in a patent infringement lawsuit. Inspire’s lawyers believe the there isa 30% chance that the court will dismiss the case and Inspire will not have to make any payout.However, if the court rules in favour of the claimant, they believe that there is a 20%chance that Inspire will be required to pay damages of $200,000 (the amount sought by theclaimant) and an 80% chance that damages will be $100,000 (the amount that was recentlyawarded by the same judge in a similar case). The court is expected to rule sometime in 2013and there is no indication that the claimant will settle out of court.What is the best estimate of the provision for the lawsuit that should be recognized inInspire’s statement of financial position at 31 December 2012 in accordance withIAS 37?
A $Nil B $100,000 C $120,000 D $200,000
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A As an asset measured at $200,000 B As an asset measured at $100,000 C As a contingent asset D It should not be included in the financial statements
