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IFRS 15 和IAS 18关于“在某一时点确认收入”的方法是不同的，IAS18寻求识别控制权转移给客户的时
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更多“IFRS 15 和IAS 18关于“在某一时点确认收入”的方法是不同的，IAS18寻求识别控制权转移给客户的时”相关的问题
第1题
The following scenario relates to questions 11–15.
Mighty IT Co provides hardware, software and IT services to small business customers.
Mighty IT Co has developed an accounting software package. The company offers a supply and installation service for $1,000 and a separate two-year technical support service for $500. Alternatively, it also offers a combined goods and services contract which includes both of these elements for $1,200. Payment for the combined contract is due one month after the date of installation.
In December 20X5, Mighty IT Co revalued its corporate headquarters. Prior to the revaluation, the carrying amount of the building was $2m and it was revalued to $2·5m.
Mighty IT Co also revalued a sales office on the same date. The office had been purchased for $500,000 earlier in the year, but subsequent discovery of defects reduced its value to $400,000. No depreciation had been charged on the sales office and any impairment loss is allowable for tax purposes.
Mighty It Co’s income tax rate is 30%.
In accordance with IFRS 15 Revenue from Contracts with Customers, when should Mighty IT Co recognise revenue from the combined goods and services contract？
A.Supply and install: on installation Technical support: over two years
B.Supply and install: when payment is made Technical support: over two years
C.Supply and install: on installation Technical support: on installation
D.Supply and install: when payment is made Technical support: when payment is made
In January 20X6, the accountant at Mighty IT Co produced the company’s draft financial statements for the year ended 31 December 20X5. He then realised that he had omitted to consider deferred tax on development costs. In 20X5, development costs of $200,000 had been incurred and capitalised. Development costs are deductible in full for tax purposes in the year they are incurred. The development is still in process at 31 December 20X5.
What adjustment is required to the income tax expense in Mighty IT Co’s statement of profit or loss for the year ended 31 December 20X5 to account for deferred tax on the development costs？
A.Increase of $200,000
B.Increase of $60,000
C.Decrease of $60,000
D.Decrease of $200,000
For each combined contract sold, what is the amount of revenue which Mighty IT Co should recognise in respect of the supply and installation service in accordance with IFRS 15？A.$700
B.$800
C.$1,000
D.$1,200
In accordance with IAS 12 Income Taxes, what is the impact of the property revaluations on the income tax expense of Mighty IT Co for the year ended 31 December 20X5？
A.Income tax expense increases by $180,000
B.Income tax expense increases by $120,000
C.Income tax expense decreases by $30,000
D.No impact on income tax expense
Mighty IT Co sells a combined contract on 1 January 20X6, the first day of its financial year.
In accordance with IFRS 15, what is the total amount for deferred income which will be reported in Mighty IT Co’s statement of financial position as at 31 December 20X6？
A.$400
B.$250
C.$313
D.$200
请帮忙给出每个问题的正确答案和分析，谢谢！
第2题
A.补缴所得税万元
B.补缴所得税18万元
C.既不补税，也不退税
D.补缴所得税万元
第3题
A.IFRS增长在FVLCS下的披露，以改善财务报表的可比性
B.ASCTopic美国准则重要基于公允价值
C.对折现率的选择有不同规定
D.IFRS下商誉可摊销，ASCTopic下商誉不可摊销
第4题
A.《国际会计准则第11号——建造合同》(IAS11)
B.《国际财务报告解释公告第18号——客户转让的资产》(IFRIC18)
C.《国际会计准则第18号——收入》(IAS18)
D.《解释公告第31号——收入：涉及广告服务的易货交易》(SIC31)
第5题
A.14～15℃，15％～15％
B.15～16℃，60％～70％
C.10～17℃，30％～40％
D.20～22℃，40％～50％
E.18～22℃，50％～60％
第6题
A.222 000
B.197 000
C.247 000
D.245 000
第8题
A.222 000
B.197 000
C.247 000
D.245 000
第10题
A.10.8
B.15
C.16
D.18
