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【多选题】
企业取得的长期股权投资在下列( )等情况下应采用成本法核算。A.
企业持有的能够对被投资单位实施控制的长期股权投资
B.
对合营企业的投资及对联营企业的投资
C.
企业对被投资单位不具有共同控制和重大影响，且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资
D.
企业对被投资单位具有共同控制或重大影响时，长期股权投资应该核算方法
E.
企业持有的对子公司投资
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【单选题】Repro Co, a company which sells photocopying equipment, has prepared its draft financial statements for the year ended 30 September 20X4. It has included the following transactions in revenue at the s...
A.
Agency sales of $250,000 on which Repro Co is entitled to a commission.
B.
Sale proceeds of $20,000 for motor vehicles which were no longer required by Repro Co.
C.
Sales of $150,000 on 30 September 20X4. The amount invoiced to and received from the customer was $180,000, which included $30,000 for ongoing servicing work to be done by Repro Co over the next two years.
D.
Sales of $200,000 on 1 October 20X3 to an established customer which, (with the agreement of Repro Co), will be paid in full on 30 September 20X5. Repro Co has a cost of capital of 10%.
【多选题】Which the following is not correct statement in relation to IFRS 15 Revenue from Contracts with Customers?
A.
The ‘expected value’ method may better predict variable consideration if the contract has only two possible outcomes.
B.
The ‘expected value’ method requires an entity to identify the probability of each possible outcome of a contract occurring.
C.
The ‘expected value’ method can be adopted as an entity’s accounting policy to estimate variable consideration for every contract.
D.
The transaction price determined at the start of a contract is not updated for any changes in an entity’s assessment of the amount of consideration to which it expects to be entitled.
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