Impairment of asset-IAS36 - Quiz After Class [PDF]

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Nhà của tôi  Các khoá học của tôi  Khoa Kế toán  Bộ môn Kế toán tài chính  KTQT1-CT4-21C1ACC50705501  Quiz (after classtime)  Impairment of asset-IAS36

Bắt đầu vào lúc State Kết thúc lúc Thời gian thực hiện Điểm

Câu Hỏi 1

Thứ tư, 17 Tháng mười một 2021, 4:17 PM Finished Thứ tư, 17 Tháng mười một 2021, 4:38 PM 20 phút 49 giây 10,00 out of 10,00 (100%)

Hoàn thành

Đạt điểm 1,00 trên 1,00

How often should a cash generating unit to which goodwill has been assigned, be tested for impairment? Select one:

a. At management’s discretion b. As often as practicable c. Every year d. Every six months

Câu Hỏi 2

Hoàn thành

Đạt điểm 1,00 trên 1,00

A cash-generating unit is defined as… Select one:

a. the smallest identifiable group of assets that generates cash outflows that are largely independent from the cash outflows of other assets b. the easiest identifiable group of assets that generates cash inflows that are largely independent from the cash inflows of other assets c. the smallest identifiable group of assets that generates cash inflows that are largely independent from the cash inflows of other assets. d. the largest identifiable group of assets that generates cash inflows that is largely independent from the cash inflows of other assets.

Câu Hỏi 3

Hoàn thành

Đạt điểm 1,00 trên 1,00

The carrying amount of an asset is defined under IAS 36 as… Select one:

a. The amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses b. The amount at which an asset is recognised after adding any accumulated depreciation and accumulated impairment losses c. The amount at which an asset is recognised after adding any revaluation gains and accumulated impairment losses d. The amount at which an asset is recognised after deducting any accumulated depreciation and adding back any accumulated impairment losses

Câu Hỏi 4

Hoàn thành

Đạt điểm 1,00 trên 1,00

When a cash-generating unit has an impairment loss, the loss must first be applied to… Select one:

a. any assets obviously impaired b. against all assets on a pro-rata basis c. goodwill d. on the entire cash generating unit on a pro-rata basis

Câu Hỏi 5

Hoàn thành

Đạt điểm 1,00 trên 1,00

Which of the following is an external indication of impairment? Select one:

a. Damage to an asset b. Ongoing losses c. Management commitment to undergo a restructuring d. Decline in market value

Câu Hỏi 6

Hoàn thành

Đạt điểm 1,00 trên 1,00

IAS 36 presumes that budgets and forecasts while arriving at cash flow projections should be… Select one:

a. more than ten years b. not more than five years c. not more than ten years d. not more than three years

Câu Hỏi 7

Hoàn thành

Đạt điểm 1,00 trên 1,00

When an impairment loss occurs, the carrying amount of the asset should be reduced to its ____ Select one:

a. Recoverable amount b. Net present value c. Market value d. Value in use

Câu Hỏi 8

Hoàn thành

Đạt điểm 1,00 trên 1,00

Which of the following is not covered by IAS 36 – Impairment? Select one:

a. Property, Plant and Equipment b. Motor Vehicles c. Intangible assets d. Inventory

Câu Hỏi 9

Hoàn thành

Đạt điểm 1,00 trên 1,00

If the fair value less costs to sell for an asset cannot be determined, then recoverable amount is its… Select one:

a. Fair value b. Replacement value c. Value in use d. Market value

Câu Hỏi 10

Hoàn thành

Đạt điểm 1,00 trên 1,00

The present value of expected future cash flows generated by an asset, plus its expected disposal value is called… Select one:

a. Net present value b. Value in use c. Market value d. Fair value

◄ Intangible assets-IAS38

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