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TOA 2024 FC (QUESTIONS & ANSWERS) SOLVED 100% CORRECT!!
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TOA 2024 FC (QUESTIONS & ANSWERS) SOLVED 100% CORRECT!!
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TOA 2024 FC(QUESTIONS &
ANSWERS) SOLVED
100% CORRECT!!
TOA
Evatee 8/7/24 TOA
,TOA 2024 FC (QUESTIONS & ANSWERS)
SOLVED 100% CORRECT!!
1. Per Philippine Interpretations Committee, if an old building will be
demolished on a land acquired in the prior period to construct a replacement
building, the undepreciated cost of the old building shall be
A. Charged to the new building
B. Derecognized as loss
C. Charged to the land
D. Capitalized as another asset Answer - B. Derecognized as loss
2. Per Philippine Interpretations Committee, the demolition costs of an old
building on the land (whether acquired in the prior period or current period) to
construct a replacement building shall be
A. Charged to the new building
B. Derecognized as loss
C. Charged to the land
D. Capitalized as another asset Answer - A. Charged to the new building
3. Which of the following standards will be superseded by PFRS 15, Revenue
from Contracts with Customers on January 1, 2017?
I. PAS 11 Construction Contracts
II. PAS 18 Revenue
III. IFRIC 13 Customer Loyalty Programs
IV. IFRIC 15 Agreements for the Construction of Real Estate
V. IFRIC 18 Transfers of Assets from Customers
,VI. SIC 13 Revenue - Barter Transactions Involving Advertising Services
A. I and II only
B. III, IV, V, and VI only
C. I, II, III and V only
D. I, II, III, IV, V and VI Answer - D. I, II, III, IV, V and VI
4. PFRS 14, effective January 1, 2016 is entitled
A. Revenues from Contracts with Customers
B. Regulatory Deferral Accounts
C. Revenues from Contracts with the Governments
D. Government Contracts Answer - B. Regulatory Deferral Accounts
5. Which of the following standards or amendments were made effective on
January 1, 2013?
I. PFRS 10 Consolidated Financial Statements
II. PFRS 11 Joint Arrangements
III. PFRS 12 Disclosure of Interests in Other Entities
IV. PFRS 13 Fair Value Measurement
V. IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
VI. IFRIC 21 Levies
VII. Investment Entities
A. I, II, III and IV only
B. I, II, III, IV, V and VI only
C. I, II, III, IV, and V only
D. I, II, III, IV, V, VI and VII Answer - B. I, II, III, IV, V and VI only
6. It refers to an arrangement of which two or more parties have joint control.
, A. Joint venture
B. Joint arrangement
C. Jointly-controlled entity
D. Investment entity Answer - B. Joint arrangement
7. A joint arrangement whereby the parties that have joint control of the
arrangement have rights to the assets, and obligations for the liabilities,
relating to the arrangement is
called
A. Joint venture
B. Joint operation
C. Jointly-controlled entity
D. Investment entity Answer - B. Joint operation
8. A joint arrangement whereby the parties that have joint control of the
arrangement have rights to the net assets of the arrangement is called
A. Joint venture
B. Joint operation
C. Jointly-controlled entity
D. Investment entity Answer - A. Joint venture
9. Which of the following statements is incorrect?
A. A joint arrangement in which the assets and liabilities relating to the
arrangement are held in a separate
vehicle can be either a joint venture or a joint operation
B. Regardless of the purpose, structure or form of the arrangement, the
classification of joint arrangements
depends upon the parties' rights and obligations arising from the arrangement
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