Hard Accountant questions
32 questions · 20 points each for a correct first answer.
- 1.The IFRS 15 five-step modelrevenue-recognition, ifrshard
- 2.Allocating a bundled pricerevenue-recognition, ifrshard
- 3.Initial lease liability under IFRS 16leases, ifrshard
- 4.Goodwill on buying 80% of a companyconsolidationhard
- 5.Unrealised profit on an intra-group saleconsolidationhard
- 6.UAE VAT return with exportsuae-vathard
- 7.Booking a fee with TDS deductedtds, journal-entrieshard
- 8.An inventory error across two yearsinventory-valuation, errorshard
- 9.Revenue with an expected volume rebaterevenue-recognition, ifrshard
- 10.Revenue over time on a contractrevenue-recognition, ifrshard
- 11.Marketplace revenue: principal or agentrevenue-recognition, ifrshard
- 12.Lease liability after the first paymentleases, ifrshard
- 13.Depreciating a right-of-use assetleases, ifrshard
- 14.A 10-month equipment leaseleases, ifrshard
- 15.Deferred tax from depreciation differencesdeferred-tax, ind-ashard
- 16.NCI share of subsidiary profitconsolidationhard
- 17.Intercompany balances that do not agreeconsolidation, reconciliationhard
- 18.Measuring an impairment lossimpairment, ind-ashard
- 19.Bargain purchase gain under Ind ASind-as, consolidationhard
- 20.Recording an upward revaluationfixed-assets, ind-ashard
- 21.Interest on a factory under constructionfixed-assets, ind-ashard
- 22.Depreciation after a change in useful lifedepreciation, estimateshard
- 23.Fixing a material prior-year errorerrors, ind-ashard
- 24.Basic EPS with a mid-year share issueeps, financial-statementshard
- 25.What goes into inventory costinventoryhard
- 26.Return on equity with DuPontratio-analysishard
- 27.Supplier not paid within 180 daysgst, input-tax-credithard
- 28.Goodwill with NCI at fair valueconsolidationhard
- 29.Carrying amount of an associateconsolidation, associateshard
- 30.Computing UAE corporate taxuae-corporate-taxhard
- 31.Contract asset or receivablerevenue-recognition, ifrshard
- 32.Allocating revenue to loyalty pointsrevenue-recognition, ifrshard