Cima dumpspedia pearson F1 New Attempt by Finnian q177 vce pdf

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Exam Name:	Financial Reporting
Exam Code:	F1 Dumps
Vendor:	CIMA	Certification:	CIMA Operational
Questions:	248 Q&A's	Shared By:	finnian

Question 32

In an entity's statement of profit or loss and other comprehensive income, which of the following would be presented as other comprehensive income?

Options:

An increase in the depreciation charge resulting from the revaluation of a non-current asset.

An impairment loss relating to a non-current asset that had not previously been revalued.

The increase in the value of a non-current asset following a revaluation.

The profit on the disposal of a non-current asset

Discussion

Question 33

An entity had a current tax liability of $187,000 in its statement of financial position as at 30 September 20X5. It was subsequently negotiated and eventually agreed with the tax authorities that the entity would pay $192,000 and this was paid on 6 January 20X6.

The entity's management estimate that the tax due on profits for the year to 30 September 20X6 is $231,000.

Calculate the entity's corporate income tax expense included in its statement of profit or loss for the year ended 30 September 20X6.

Give your answer to the nearest whole $000.

Options:

Discussion

Question 34

Which of the following is an example of a progressive tax?

Options:

Personal income tax of 10% on earnings up to $10,000, then at 15% over $10,001

Corporate income tax of 20% on earnings up to $100,000, then at 10% over $100,000

Corporate income tax of 20% on all earnings

Personal income tax of 10% and corporate income tax of 20%

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Question 35

Identify from the list below which items can be recognised as assets within the financial statements of an entity in accordance with IAS 38 Intangible Assets. Place either yes or no as appropriate against each item.

Questions 35