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Vendor: Test Prep
Exam Code: FINANCIAL-ACCOUNTING-AND-REPORTING
Exam Name: Certified Public Accountant (Financial Accounting & Reporting)
Certification: Test Prep Certifications
Total Questions: 163 Q&A
Updated on: Oct 20, 2024
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How should the effect of a change in accounting principle that is inseparable from the effect of a change in accounting estimate be reported?
A. As a component of income from continuing operations.
B. By restating the financial statements of all prior periods presented.
C. As a correction of an error.
D. By footnote disclosure only.
In which of the following situations should a company report a prior-period adjustment?
A. A change in the estimated useful lives of fixed assets purchased in prior years.
B. The correction of a mathematical error in the calculation of prior years' depreciation.
C. A switch from the straight-line to double-declining balance method of depreciation.
D. The scrapping of an asset prior to the end of its expected useful life.
What information should a public company present about revenues from its reporting segments?
A. Disclose separately the amount of sales to unaffiliated customers and the amount of intracompany sales.
B. Disclose as a combined amount sales to unaffiliated customers and intracompany sales between geographic areas.
C. Disclose separately the amount of sales to unaffiliated customers but not the amount of intracompany sales between geographic areas.
D. No disclosure of revenues from foreign operations need be reported.
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