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NO.1 According to the IASB's Conceptual Framework for Financial Reporting, which of the following
does an entity's income statement, statement of financial position and statement of cash flows
primarily measure?
Income statement Statement ofStatement of financial position cash flows
A. Financial performanceFinancial position Financial adaptability
B. Financial adaptability Financial position Financial position
C. Financial position Financial performance Financial adaptability
D. Financial performanceFinancial adaptability Financial position
Answer: A
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NO.2 Ant plc purchased 80% of Pillar Ltd's ordinary shares on 1 July 2010 for $2,360,000 when the
fair value of Corfu Ltd's net assets was $2,240,000.
As at 30 June 2012 Ant plc hadrecognizedimpairments in respect of goodwill arising on the
acquisition of Pillar Ltd amounting to $100,000.
On 30 June 2013, Ant plc sold all its shares in Pillar Ltd for $3,600,000. The net assets of Pillar Ltd
were $3,310,000 at the date of disposal.
What is the profit on disposal of the shares in Pillar Ltd which should be included in the consolidated
income statement of Ant plc for the year ended 30 June 2013?
A. $384,000
B. $270,000
C. $484,000
D. $952,000
Answer: C
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