Which of The Following Is Not An Asset That Falls Under The Scope of IAS 16? (ĐA: C) A.Tangible Assets
Which of The Following Is Not An Asset That Falls Under The Scope of IAS 16? (ĐA: C) A.Tangible Assets
A.$475,000.
B. $490,000.
C. $515,000.
D. $675,000
Câu 2: ABC Company purchased equipment for $10,000. Sales tax on the purchase
was $500. Other costs incurred were freight charges of $200, repairs of $350 for
damage during installation, and installation costs of $225. What is the cost of the
equipment? ( NGUYÊN GIÁ) $10,000 + $500 + $200 + $225 = $10,925 ( ĐA: C)
A. $10,000
B. $10,500
C. $10,925
D. $11,275
Câu 3: Which of the following is not an asset that falls under the scope of IAS 16?
(ĐA : C)
A.Tangible assets
B.Assets held for the production or supply of goods or services
C.Assets held for sale in the normal course of business
D.Assets expected to be used for more than one period
Câu 4: Which of the following would not be included in the cost of an item of
property, plant and equipment? ( ĐÁP ÁN C)
A.Delivery and installation charges
B.Testing costs
C.Refundable value added tax
D.Site preparation costs
Câu 7: Which ONE of the following terms best describes the cost (or an amount
substituted for cost) of an asset less its residual value? (da: D)
A. Revalued amount
B. Carrying amount
C. Recoverable amount
D. Depreciable amount
a. Name of valuer
b. Basis used
d. Revaluation surplus
Câu 9: Under IAS 16, if assets are exchanged in an arms length, commercial
transaction, their value will be measured at: ( ĐA: B)
c. Carrying value
a. Depreciation is paused
c. Depreciation continues
d. Depreciation is ignored
Câu 11: Under IAS 16, how often should the useful life of an asset be reviewed?
(ĐA: A)