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PAS 40 - INVESTMENT PROPERTY
22問 • 9ヶ月前
  • ユーザ名非公開
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    問題一覧

  • 1

    A property that is held by a lessee, under an operating lease, may be held as an investment property, but only if

    The lessee uses the fair value model

  • 2

    Which of the following does not define investment property?

    Property used in the production or supply of goods or services

  • 3

    Which of the following statements is true with regards to an investment property

    An investment property generates cash flows largely independently of the other assets held by an entity

  • 4

    An investment property shall be measured initially at its

    cost

  • 5

    If property held under an operating lease is classified as investment property

    All investment property will be accounted for using the fair value model

  • 6

    If property held under an operating lease is classified as investment property

    All investment property will be accounted for using the fair value model

  • 7

    If a property is partly an investment property, and partly owner-occupied, the company should account for the property

    Each portion should be accounted for separately

  • 8

    If a firm provides significant ancillary services to tenants in its property

    It may have to be classified as owner-occupied, rather than an investment property

  • 9

    A parent company leases a property to its subsidiary. It may be classified as an investment property in the

    Parent company’s individual financial statements

  • 10

    Repairs and maintenance costs are normally

    Expensed in the statement of profit or loss as incurred

  • 11

    If the costs of a major repair such as replacement of walls are capitalized

    Any remaining costs of a previous inspection must be written off

  • 12

    Which of the following terms does this statement define: “the amount of cash or cash equivalents paid or the fair value of other consideration given to acquire an asset at the time of its acquisition or construction”?

    cost

  • 13

    If payment for an investment property is deferred beyond normal credit terms, any additional payment above the cash cost of the asset will be accounted for as:

    borrowing cost

  • 14

    If one or more assets are exchanged for a new asset, the new asset is valued at

    fair value

  • 15

    When an undertaking uses the cost model, transfers between investment property, owner-occupied property and inventories

    Do not change the carrying amount of the property transferred

  • 16

    For a transfer from investment property, carried at fair value, to owner-occupied property or inventories, the property’s cost for subsequent accounting is

    Its fair value at the date of change in use

  • 17

    For a transfer from inventories to investment property that will be carried at fair value, any difference between the fair value of the property at that date and its previous carrying amount is

    Recognized in statement of profit or loss

  • 18

    When an undertaking completes the construction, or development, of a self-built investment property that will be carried at fair value, any difference between the fair value of the property at that date, and its previous carrying amount

    Recognized in statement of profit or loss

  • 19

    Compensation from third parties for items impaired, lost or sequestrated should

    When the compensation is receivable

  • 20

    The carrying amount of an item is derecognized (written out of the balance sheet/statement of financial position)

    Either on disposal or on inception of finance lease

  • 21

    The gain, or loss, arising on the sale of an asset is

    The net proceeds minus the carrying value of the asset

  • 22

    If an entity wishes to change from a cost model to fair value model under IAS 40 – Investment Property, when may it do so?

    When a change will result in a more appropriate presentation

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    問題一覧

  • 1

    A property that is held by a lessee, under an operating lease, may be held as an investment property, but only if

    The lessee uses the fair value model

  • 2

    Which of the following does not define investment property?

    Property used in the production or supply of goods or services

  • 3

    Which of the following statements is true with regards to an investment property

    An investment property generates cash flows largely independently of the other assets held by an entity

  • 4

    An investment property shall be measured initially at its

    cost

  • 5

    If property held under an operating lease is classified as investment property

    All investment property will be accounted for using the fair value model

  • 6

    If property held under an operating lease is classified as investment property

    All investment property will be accounted for using the fair value model

  • 7

    If a property is partly an investment property, and partly owner-occupied, the company should account for the property

    Each portion should be accounted for separately

  • 8

    If a firm provides significant ancillary services to tenants in its property

    It may have to be classified as owner-occupied, rather than an investment property

  • 9

    A parent company leases a property to its subsidiary. It may be classified as an investment property in the

    Parent company’s individual financial statements

  • 10

    Repairs and maintenance costs are normally

    Expensed in the statement of profit or loss as incurred

  • 11

    If the costs of a major repair such as replacement of walls are capitalized

    Any remaining costs of a previous inspection must be written off

  • 12

    Which of the following terms does this statement define: “the amount of cash or cash equivalents paid or the fair value of other consideration given to acquire an asset at the time of its acquisition or construction”?

    cost

  • 13

    If payment for an investment property is deferred beyond normal credit terms, any additional payment above the cash cost of the asset will be accounted for as:

    borrowing cost

  • 14

    If one or more assets are exchanged for a new asset, the new asset is valued at

    fair value

  • 15

    When an undertaking uses the cost model, transfers between investment property, owner-occupied property and inventories

    Do not change the carrying amount of the property transferred

  • 16

    For a transfer from investment property, carried at fair value, to owner-occupied property or inventories, the property’s cost for subsequent accounting is

    Its fair value at the date of change in use

  • 17

    For a transfer from inventories to investment property that will be carried at fair value, any difference between the fair value of the property at that date and its previous carrying amount is

    Recognized in statement of profit or loss

  • 18

    When an undertaking completes the construction, or development, of a self-built investment property that will be carried at fair value, any difference between the fair value of the property at that date, and its previous carrying amount

    Recognized in statement of profit or loss

  • 19

    Compensation from third parties for items impaired, lost or sequestrated should

    When the compensation is receivable

  • 20

    The carrying amount of an item is derecognized (written out of the balance sheet/statement of financial position)

    Either on disposal or on inception of finance lease

  • 21

    The gain, or loss, arising on the sale of an asset is

    The net proceeds minus the carrying value of the asset

  • 22

    If an entity wishes to change from a cost model to fair value model under IAS 40 – Investment Property, when may it do so?

    When a change will result in a more appropriate presentation