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NO.1 Consider the following statements:
(i)Some operating segments meet all the aggregation criteria.
(ii)Identified reportable segments account for 75 percent of the entity's revenue.
How these should be reported under IFRS 8 Operating Segments?
A. (i) Aggregate remaining segments into 'all other segments' category.
(ii)
This is not a reportable segment to be disclosed.
B. (i) Reportable segments to be disclosed provided that they meet the quantitative thresholds.
(ii)
Aggregate remaining segments into 'all other segments' category.
C. (i) Aggregate remaining segments into 'all other segments' category.
(ii)
Reportable segments to be disclosed provided that they meet the quantitative thresholds.
D. (i) This is not a reportable segment to be disclosed.
(ii)
Aggregate remaining segments into 'all other segments' category.
Answer: B

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NO.2 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. $2 million
B. $500,000
C. Nil
D. $600,000
Answer: B

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Exam Code: FR

Exam Name: Financial Reporting

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FR Latest Test Online Total Q&A: 80 Questions and Answers

Last Update: 2017-05-07

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