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ifrs 15 questions and answers acca pdf

Thus, if you are searching for ACCA past questions and answers guide then consider yourself to be very lucky. Recent questions and answers in IFRS 15 - Revenue from Contracts with Customers 1 answer. 41 . 41 . Cost of sales per question 290,600 Remove agency costs (15,000) ... and their ‘cost’ from cost of sales (credit $15 million). Answers. Do well to … A Publication of an Exposure Draft B Establishment of an Advisory Committee C Consultation with the Advisory Committee D Issue of a final IFRS (2 marks) 2 Following receipt and review of comments on a Discussion Paper, what will be the next step undertaken by the IASB? 17 A The property would be depreciated by $25,000 (800,000/16 x 6/12) for six months giving a carrying amount of $775,000 20. (i) is the only correct elimination required by IFRS. ACCA Financial Reporting (FR) Chapter 15 Income taxes (IAS 12) Questions - Free ACCA Financial Reporting (FR) Practice Tests ACCA Past Questions and Answers PDF Free Download Study Pack. The questions are based on the information in the Conceptual Framework for Financial Reporting. INDEX TO QUESTIONS AND ANSWERS KAPLAN PUBLISHING P.7 Page number Question Answer Past exam SECTION A – OBJECTIVE TEST QUESTIONS Conceptual framework/IFRS Standards 1 2012 Consolidated financial statements 42 234 Interpretation of financial statements 55 243 Statement of cash flows 61 247 ACCA Past Papers - ACCA Past Exams - Questions and Answers, Download PDF documents, ACCA Articles and Tests, ACCA Exam tips, Essential Guide articles Each question corresponds to a different chapter of the document. How does IFRS 15 affect tecomunication revenue recorgnition. The process for developing an IFRS involves a number of stages. Instead, Xtol should report the commission earned of $2 million (credit) as other operating income (or as revenue would be acceptable). IFRS is Easy brings to you free ICAN and ACCA Pdf examination questions and solutions. answered Dec 14, 2018 in IFRS 15 - Revenue from Contracts with Customers by anonymous. There seems to be very specific guidance in IFRS 15 related to licences Repurchase Agreements. You may repeat the quiz as many times as you like, with a new set of questions each time. Financial Reporting ACCA questions and solution 2002 - 2010 What exactly are “repurchase agreements” and what is their impact on accounting for revenue under IFRS 15? 19. telecomunication revenue; 1 answer. 43 . Licences. EXAMPLE: REPURCHASE AGREEMENT 43 . 15 B 16 D (iv) deferred tax relating to the revaluation of an asset must be provided for even if there is no intention to sell the asset in accordance with IAS 12. You will be asked to answer eight randomly selected questions from a pool of more than 50. 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