Which of the following statements are correct?(1) All non-current assets must be depreciated.(2) If goodwill is revalued, the revaluation surplus appears in the statement of changesin equity.(3) If a tangible non-current asset is revalued, all tangible assets of the same classshould be revalued.(4) In a company’s published statement of financial position, tangible assets andintangible assets must be shown separately.
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1 .
A $72,950 B $76,500 C $78,500 D $80,000
2 .Which of the following items would be included in a cash budget?(1) Depreciation(2) Allowances for irrecoverable debts(3) Profit on the sale of equipment
A 1 only B 2 only C 3 only D None of them
3 .Which of the following would be included in the cash budget?(1) Repayment of loan notes(2) The trade-in value of a car sold in an exchange for a new model(3) Write-off of an irrecoverable debt
A 1 only B 2 only C 1 and 2 only D 3 only
4 .
A $48,000 B $48,400 C $50,600 D $51,400
5 .At 31 December 2012 Cutie owned a building that had cost $800,000 on 1 January 2003. Itwas being depreciated at 2% per year.On 31 December 2012 a revaluation to $1,000,000 was recognised. At this date the buildinghad a remaining useful life of 40 years.Which of the following pairs of figures correctly reflects the effects of the revaluation?
A B Depreciation charge for year ending 31 December 2013 $25,000Revaluation surplus as at 31 December 2012 $360,000 C Depreciation charge for year ending 31 December 2013 $20,000Revaluation surplus as at 31 December 2012 $20,000 D Depreciation charge for year ending 31 December 2013 $20,000Revaluat...
7 .IAS 38 Intangible Assets governs the accounting treatment of expenditure on research anddevelopment. The following statements about the provisions of IAS 38 may or may not becorrect:(1) Capitalised development expenditure must be amortised over a period not exceedingfive years.(2) If all the conditions specified in IAS 38 are met, development expenditure may becapitalised if the directors decide to do so.(3) Capitalised development costs are shown in the statement of financial positionunder the heading of Non-current Assets.(4) Amortisation of capitalised development expenditure will appear as an item in acompany’s statement of changes in equity.Which of these four statements are in fact correct?
A (1) and (3) B (1) and (4) C (2) and (3) D (3) only
8 .Which of the following statements about goodwill is correct?
A Goodwill may only be revalued to a figure in excess of cost if there is relevant andreliable evidence to support the revaluation. B Internally-generated goodwill may be capitalised if certain criteria are met. C Purchased goodwill is the difference between the cost of acquiring an entity and thefa...
9 .Which of the following statements about intangible assets in company financialstatements is true according to International Financial Reporting Standards?
A Internally generated goodwill should not be capitalised. B Development expenditure may be capitalised if certain conditions are met.
10 .Which of the following statements about intangible assets are correct?(1) If certain criteria are met, research expenditure must be recognised as an intangibleasset.(2) Goodwill may not be revalued upwards.(3) Internally generated goodwill should not be capitalised.
A (1) and (2) only B (1) and (3) only C (2) and (3) only
