Which is an indicator of impairment

Câu hỏi về Khấu hao và Tài sản

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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Losses
Research not working well
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
In a normal CGU impairment - what gets impaired first?
Goodwill
PPE
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Which of the following would NOT be classified as an associate? An entity where you...
acquire 20% of the ordinary shares and have significant influences
acquire 70% of the ordinary shares
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Your company owns 40% of another company - You have an arrangement with another investor who owns 20% that he will vote in line with you - is that company your subsidiary?
Yes
No
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What type of goodwill is shown in the SFP as an asset?
Internally generated
Purchased
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
P acquires S for the following amounts: 1) Cash 400; 2) Future payment of 1,000 in 2 years time (discount rate 10%); 3) A possible future payment of 1,000 if S’s profits increase by 10% each year (FV of this is 400). How much is the investment in S (the consideration figure in the goodwill calculation)?
1,226
1,626
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
An underprovision of tax in the previous year is shown in this years trial balance as
Debit balance
Credit balance
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