UEH LẬP BÁO CÁO TÀI CHÍNH THEO IFRS FILE ĐỀ LMS TIẾNG ANH CHAP 1 2 3

Thư 31191024027 - Hoàng Lê Anh 

Nhà của tơi  Các khố học của tơi  KTQT3- Sáng 4- B2-807 (10/8)  Chapter 1- Overview  KTTA-1

Bắt đầu vào lúc Sunday, 21 August 2022, 1:07 PM
Trạng thái Đã xong
Sunday, 21 August 2022, 1:13 PM
Kết thúc lúc 6 phút 28 giây
Thời gian thực hiện 5,00/5,00
10,00 trên 10,00 (100%)
Điểm
Điểm

Câu Hỏi 1 Hoàn thành Đạt điểm 1,00 trên 1,00

According to IFRS 10, the basis for consolidation is …

a. Control
b. Regulatory requirements
c. Size of share capital of the investee
d. Number of employees

Câu Hỏi 2 Hoàn thành Đạt điểm 1,00 trên 1,00

IFRS 10- Consolidated financial statement sets out how to determine whether one entity has control over
another entity. Which of the following statements is in accordance with either IFRS 10 definition control or
with the guidance prescribed to help identify whether control exists over another entity?

a. The investor must have existing rights that give the current ability to direct relevant activities of the other
entity.

b. The investor must be represented on the board of directors or governing body of the other entity.
c. The investor must be the only party that receives variable returns from the other entity.
d. The investor must be have greater than 50% of the voting rights in the other entity.

Câu Hỏi 3 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following does not result in a business combination for Pryor Ltd.?

a. Pryor acquired 65% of Kelly Co.'s voting shares
b. Pryor made a basket purchase of 40% of Neilly Ltd.'s assets
c. Pryor acquired an operating division of Nyle Ltd
d. Pryor acquired all the assets of Burchak Ltd

Câu Hỏi 4 Hoàn thành Đạt điểm 1,00 trên 1,00

Company A owns 80% Company B which owns 70% Company C. How many percent does non-controlling
interest account for in Company C?

a. 30%
b. 44%
c. 20%
d. 50%

Câu Hỏi 5 Hoàn thành Đạt điểm 1,00 trên 1,00

The power of an investor over an investee is significant influent, exhibiting that

a. The investor can appoint a majority of investee’ board of director
b. The investor can participate in the policy making process of the investee
c. The investor owns more than 20% of the investee’s equity capital

d. The investor owns more than 50% of the investee’s equity capital

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Vi 31191024247 - Trần Thúy 

Nhà của tôi  Các khố học của tơi  KTQT3- Sáng 4- B2-807 (10/8)  Chapter 1- Overview  KTTA-1

Bắt đầu vào lúc Sunday, 21 August 2022, 1:24 PM
Trạng thái Đã xong
Sunday, 21 August 2022, 1:27 PM
Kết thúc lúc 2 phút 24 giây
Thời gian thực hiện

Câu Hỏi 1 Hoàn thành Đạt điểm 1,00

IFRS 10- Consolidated financial statement sets out how to determine whether one entity has control over
another entity. Which of the following statements is in accordance with either IFRS 10 definition control
or with the guidance prescribed to help identify whether control exists over another entity?

a. The investor must be have greater than 50% of the voting rights in the other entity.
b. The investor must be the only party that receives variable returns from the other entity.
c. The investor must be represented on the board of directors or governing body of the other entity.
d. The investor must have existing rights that give the current ability to direct relevant activities of the other

entity.

Câu Hỏi 2 Hoàn thành Đạt điểm 1,00

IAS 28 shall be applied by all entities that are investors with an investee.

a. Significant influence over
b. Joint control of
c. A or B
d. Control over



Câu Hỏi 3 Hoàn thành Đạt điểm 1,00

The power of an investor over an investee is significant influent, exhibiting that

a. The investor can participate in the policy making process of the investee
b. The investor owns more than 20% of the investee’s equity capital
c. The investor owns more than 50% of the investee’s equity capital
d. The investor can appoint a majority of investee’ board of director

Câu Hỏi 4 Hoàn thành Đạt điểm 1,00

Company A owns 80% Company B which owns 70% Company C. How many percent does non-controlling
interest account for in Company C?

a. 44%
b. 50%
c. 20%
d. 30%

Câu Hỏi 5 Hoàn thành Đạt điểm 1,00

According to IFRS 10, the basis for consolidation is …

a. Number of employees
b. Control
c. Regulatory requirements
d. Size of share capital of the investee

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

Vi 31191024247 - Trần Thúy 

Nhà của tơi  Các khố học của tơi  KTQT3- Sáng 4- B2-807 (10/8)  Chapter 1- Overview  KTTA-1

Bắt đầu vào lúc Sunday, 21 August 2022, 1:15 PM
Trạng thái Đã xong
Sunday, 21 August 2022, 1:23 PM
Kết thúc lúc 7 phút 41 giây
Thời gian thực hiện 3,00/5,00
6,00 trên 10,00 (60%)
Điểm
Điểm

Câu Hỏi 1 Hoàn thành Đạt điểm 1,00 trên 1,00

Investor has significant influence to participate in the financial and operating policy decisions of the
investee. The investee is a/an ______ of the investor?

a. Subsidiary
b. Associate

c. Joint venture
d. Long term investments

Câu Hỏi 2 Hoàn thành Đạt điểm 0,00 trên 1,00

Control is the power:

a. Appoint board members in proportion to your shareholding.
b. To govern the financial and operating policies of an undertaking.
c. To control more than 40% of the ordinary shares.
d. To control more than 50% of net assets.



Câu Hỏi 3 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following companies would qualify to be regarded as subsidiaries of Alpha? (i)Beta in which
Alpha has 15% votes and a place on the board of directors; (ii) Delta in which Alpha has 52% votes but no
place on the board of directors; (iii) Gamma in which Alpha has 25% shares and two places on the board
of directors; (iv) Theta in which Alpha holds 100% votes and all places on the board of directors

a. ii&iii
b. (ii) & (i)
c. ii&iv
d. i&iii

Câu Hỏi 4 Hoàn thành Đạt điểm 0,00 trên 1,00

In which of these cases is B not a subsidiary of A?

a. A owns 35% of the shares of B and owns 100% of the shares of C, where C has 25% of the shares in B
b. A owns 55% of the shares of B and another shareholder C has 45% of the shares of B, where A has written

a substantive call option to C for 10% of the shares of B
c. A owns 45% of the voting rights of B and has an agreement with a 15% shareholder C to vote for his right
d. A owns 45% of the voting rights of B, while all other shares are distributed over numerous shareholders,

with no other shareholder having more than 1% of the share

Câu Hỏi 5 Hoàn thành Đạt điểm 1,00 trên 1,00

Joint control is the contractually agreed sharing of control of an arrangement, which exists only when
decisions about the relevant activities require the _____________ of the parties sharing control.

a. Collective judgement
b. Highest level of professionalism
c. Unbiased decisions
d. Unanimous consent

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

Thư 31191024027 - Hoàng Lê Anh 

Nhà của tơi  Các khố học của tơi  KTQT3- Sáng 4- B2-807 (10/8)  Chapter 2- IFRS 3  KT-TA2

Bắt đầu vào lúc Saturday, 3 September 2022, 1:01 AM
Trạng thái Đã xong
Saturday, 3 September 2022, 1:14 AM

Kết thúc lúc 12 phút 41 giây
Thời gian thực hiện 4,00/8,00
5,00 trên 10,00 (50%)
Điểm
Điểm

Câu Hỏi 1 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following statement(s) apply when consolidating statements of financial position: (a) All inter-
company balances should be cancelled; (b) The group share of the whole of subsidiary’s profit is included
within group profit; (c) Inter company profit should be eliminated unless it is realised by sale to an outsider;
(d) Subsidiary’s asset values need to be updated at the end of each accounting period

a. b & c
b. a & c
c. a & b
d. a & d



Câu Hỏi 2 Hoàn thành Đạt điểm 0,00 trên 1,00

Though a subsidiary is only partly owned, the whole of the subsidiary’s sales, cost of sale and expenses are
aggregated with those of the parent to report the group’s income and expenses. Which one or more of the
following is/ are the justification for this? (a) That is how it is expected to be done, (b) That is a legal
requirement, (c) Otherwise the group would appear to be doing poorly with adverse effect on share price,
(d) To report the income generated by and expenses incurred by the group as a whole.

a. a & c
b. d

c. b
d. b & d

Câu Hỏi 3 Hoàn thành Đạt điểm 0,00 trên 1,00

Which of the following statements is not a key feature of the acquisition method?

a. The cost of business combination being measured at fair value of the net assets received from the acquiree
b. The acquired identifiable net assets being measured at the fair value
c. An acquirer being identified for each business combination
d. The goodwill being measured as the consideration transferred plus the amount of any NCI interest plus the

fair value of any previously held equity intersest in the acquire less the fair value of the identifiable net assets
acquired.

Câu Hỏi 4 Hoàn thành Đạt điểm 1,00 trên 1,00

For an adjustment to the cost of the combination contingent on future events, the acquirer must include the
amount of that adjustment in the cost of the combination at the acquisition date, if the adjustment is:

a. Probable and can be measured reliably.
b. Receivable within one year
c. Certain and exactly measurable.
d. Payable within one year.



Câu Hỏi 5 Hoàn thành Đạt điểm 1,00 trên 1,00

A combination may involve: (i) The purchase of the equity of another undertaking; (ii) The purchase of all the

net assets of another undertaking; (iii) The assumption of the liabilities of another undertaking. (iv)The
purchase of some of the net assets of another undertaking, that together form one or more businesses.
(v)The purchase of assets from a firm in liquidation.

a. i – iv
b. i – iii
c. ii – iii
d. i – v

Câu Hỏi 6 Hoàn thành Đạt điểm 0,00 trên 1,00

With regard to preparing consolidated income statement which of the following statements are correct?(i)
Only the group portion of subsidiary’s sales, cost of sales and expenses are included. (ii)Non controlling
interest is identified immediately after consolidating operating profit. (iii)Consolidated movement of equity
includes only the parent company’s dividend. (iv)Only the group portion of the subsidiary’s post acquisition
profit in brought forward in the consolidated movement of equity.

a. i & iv
b. i & ii
c. ii & iii
d. iii & iv



Câu Hỏi 7 Hoàn thành Đạt điểm 1,00 trên 1,00

With regard to preparing consolidated statements of financial position which of the following statements is /
are correct?(i) the consolidated statement of financial position reports only parent’s goodwill;(ii) Any
unrealized profit made by a subsidiary should be eliminated from its profit;(iii) An amount owed to each
other within the group needs to be cancelled;(iv) Only the group portion of any unrealised profit need be

eliminated.

a. iii & iv
b. i & ii
c. ii & iii
d. i & iii

Câu Hỏi 8 Hoàn thành Đạt điểm 0,00 trên 1,00

When preparing a consolidated statement of financial position the identifiable non monetary assets of the
subsidiary need to be fair valued for which of the following reason / reasons?(i) To inform the acquired
company what its assets are worth in the market; (ii) To comply with the practice followed over the years; (iii)
To report each of the subsidiary’s assets at what it cost the group to acquire; (iv) To identify the amount paid
for goodwill as the residual not attributed to other assets

a. ii & iv;
b. iii & iv
c. i & iii
d. ii & iii;

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Thư 31191024027 - Hoàng Lê Anh 

Nhà của tơi  Các khố học của tơi  KTQT3- Sáng 4- B2-807 (10/8)  Chapter 2- IFRS 3  KT-TA2

Bắt đầu vào lúc Saturday, 3 September 2022, 12:38 PM
Trạng thái Đã xong

Saturday, 3 September 2022, 12:43 PM
Kết thúc lúc 5 phút 9 giây
Thời gian thực hiện 5,00/8,00
6,25 trên 10,00 (63%)
Điểm
Điểm

Câu Hỏi 1 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following statement(s) is / are correct with regard to preparation of consolidated financial
Statement? (a)To be a subsidiary a parent should hold 100% of its equity shares; (b)Consolidation merely
addition together of two Statements of financial position; (c)In consolidation a subsidiary and an associate
are treated identically; (d)Consolidated balance sheet excludes assets not owned by the group

a. none
b. a & b
c. b & c
d. a & b



Câu Hỏi 2 Hoàn thành Đạt điểm 0,00 trên 1,00

Though a subsidiary is only partly owned, the whole of the subsidiary’s sales, cost of sale and expenses are
aggregated with those of the parent to report the group’s income and expenses. Which one or more of the
following is/ are the justification for this?

a. To report the income generated by and expenses incurred by the group as a whole.
b. That is a legal requirement
c. Otherwise the group would appear to be doing poorly with adverse effect on share price

d. That is how it is expected to be done

Câu Hỏi 3 Hoàn thành Đạt điểm 0,00 trên 1,00

An investor issues it’s shares to acquire an investee’s share. The cost of this investment is priorly measured
via

a. The fair value of investor’s shares issued
b. The norminal value of investee’s shares acquired
c. The fair value of investee’s shares acquired
d. The norminal value of investor’s shares issued

Câu Hỏi 4 Hoàn thành Đạt điểm 1,00 trên 1,00

In acquiring Au Ltd., Ag Ltd. included a provision for contingent consideration. The value of this
consideration will be determined by an event that will occur after the acquisition date. How should the
recognition of the amount of the contingency be accounted for?

a. As a gain/loss on comprehensive income statement
b. As an adjustment to goodwill
c. As an adjustment to retained earnings
d. As an adjustment to the share capital



Câu Hỏi 5 Hoàn thành Đạt điểm 1,00 trên 1,00

The objective of IFRS 11 is to ________________ by entities that have an interest in joint arrangements.

a. Establish principles for financial reporting

b. Achieve uniformity in the accounting policies used
c. Unify the accounting techniques used
d. Regulate accounting policy to be applied

Câu Hỏi 6 Hoàn thành Đạt điểm 0,00 trên 1,00

With regard to preparing consolidated statements of financial position which of the following statements is /
are correct? (a) the consolidated statement of financial position reports only parent’s goodwill; (b) Any
unrealized profit made by a subsidiary should be eliminated from its profit; (c) An amount owed to each
other within the group needs to be cancelled; (d) Only the group portion of any unrealised profit need be
eliminated

a. b & c
b. a & b
c. c
d. a

Câu Hỏi 7 Hoàn thành Đạt điểm 1,00 trên 1,00

When preparing a consolidated statement of financial position any profit made by one member of the
group against another should be eliminated unless it has been realised by disposal to some one outside the
group. Which of the following is / are the reason(s) for this? (a) Because an entity cannot make a profit
against its own self; (b) Because it is fashionable to do so; (c) Because subsidiary’s assets needs to be
reported at the amount each cost the group; (d) Because the unsold goods may have to be returned to the
party purchased from

a. a & c 
b. a, b & c
c. b, c & d
d. c & d

Câu Hỏi 8 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following statement(s) is / are correct with regard to preparation of consolidated financial
Statement? (i) To be a subsidiary a parent should hold 100% of its equity shares; (ii)Consolidation merely
addition together of two Statements of financial position; (iii) In consolidation a subsidiary and an associate
are treated identically; (iv) Consolidated balance sheet excludes assets not owned by the group

a. None
b. i&ii
c. ii&iii
d. ii&iv

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

Thư 31191024027 - Hoàng Lê Anh 

Nhà của tơi  Các khố học của tơi  KTQT3- Sáng 4- B2-807 (10/8)  Chapter 2- IFRS 3  KT-TA2

Bắt đầu vào lúc Saturday, 3 September 2022, 12:45 PM
Trạng thái Đã xong
Saturday, 3 September 2022, 12:53 PM
Kết thúc lúc 7 phút 26 giây
Thời gian thực hiện 1,00/8,00
1,25 trên 10,00 (13%)
Điểm
Điểm

Câu Hỏi 1 Hoàn thành Đạt điểm 0,00 trên 1,00

Which accounting method is applied for investment in subsidiaries on separate finacial statements?

a. Cost method
b. Acquisition method
c. Equity method
d. Consolidation method



Câu Hỏi 2 Hoàn thành Đạt điểm 0,00 trên 1,00

Which of the following statements are incorrect with regard to preparation of a consolidated statement of
financial position? (i) Gain on fair valuation of a subsidiary’s asset is a pre-acquisition profit, (ii) Non
controlling interest does not deserve any portion of fair valuation gain; (iii) If an asset is not reported in the
subsidiary’s ledger it need not be fair valued, (iv) Gain on fair valuation of subsidiary’s asset inflates the cost
of goodwill

a. ii, iii & iv
b. i & ii & iii
c. ii & iii
d. i & iv

Câu Hỏi 3 Hoàn thành Đạt điểm 0,00 trên 1,00

Which of the following statements are incorrect with regard to preparation of a consolidated statement of
financial position? (a) Gain on fair valuation of a subsidiary’s asset is a pre-acquisition profit; (b) Non
controlling interest does not deserve any portion of fair valuation gain; (c) If an asset is not reported in the
subsidiary’s ledger it need not be fair valued; (d) Gain on fair valuation of subsidiary’s asset inflates the cost

of goodwill

a. c & d
b. a , c & d
c. a, b & c
d. b, c & d



Câu Hỏi 4 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following statement(s) apply when consolidating statements of financial position i)All inter-
company balances should be cancelled; (ii) The group share of the whole of subsidiary’s profit is included
within group profit; (iii) Inter company profit should be eliminated unless it is realised by sale to an outsider;
(iv) Subsidiary’s asset values need to be updated at the end of each accounting period

a. ii & iii
b. ii & iv
c. i & ii
d. i & iii

Câu Hỏi 5 Hoàn thành Đạt điểm 0,00 trên 1,00

Applying the acquisition method involves the following steps: (i)Identifying an acquirer; (ii)Measuring the
cost of the combination. (iii)Allocating, at the acquisition date, the cost of the combination to the assets
acquired and liabilities and contingent liabilities assumed. (iv)Amortising the goodwill.

a. i – ii
b. i – iii
c. i – iv

d. ii – iii

Câu Hỏi 6 Hoàn thành Đạt điểm 0,00 trên 1,00

When a parent entity has previously held an investment in a subsidiary prior to gaining control the effect on
the consolidation process is as follows:

a. The change in the fair value of the previously held interest is recognised in retained earnings
b. There is no impact
c. The change in the fair value of the previously held interest is recognised in profit or loss
d. The change in the fair value of the previously held interest is recognised in other comprehensive income



Câu Hỏi 7 Hoàn thành Đạt điểm 0,00 trên 1,00

When preparing a consolidated Statement of financial position the identifiable non monetary assets of the
subsidiary need to be fair valued. Which of the following assets of the subsidiary need to be fair valued? (i)
Land and building appearing in the books of the subsidiary; (ii) Trade receivables reported on the
subsidiary’s balance sheet; (iii) Brand name the cost relating to which the subsidiary has already fully written
off; (iv) Inventory reported on the subsidiary’s statement of financial position

a. ii & iii & iv
b. i, ii & iii
c. i, iii & iv
d. ii & iii

Câu Hỏi 8 Hoàn thành Đạt điểm 0,00 trên 1,00

In relation to goodwill arising from a business combination, which of the following statements in accordance

with IFRS 3 Business Combination

a. Goodwill should be amortised on a straight – line basis over its useful life
b. Goodwill should be measured at cost less accumulated impairment losses
c. Goodwill should be measured as cost less accumulated amortization
d. Goodwill is only tested for impairment if circumstances indicate it may be impaired

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

Thư 31191024027 - Hoàng Lê Anh 

Nhà của tơi  Các khố học của tơi  KTQT3- Sáng 4- B2-807 (10/8)  Chapter 2- IFRS 3  KT-TA2

Bắt đầu vào lúc Saturday, 3 September 2022, 3:15 PM
Trạng thái Đã xong
Saturday, 3 September 2022, 3:24 PM
Kết thúc lúc 8 phút 51 giây
Thời gian thực hiện 6,00/8,00
7,50 trên 10,00 (75%)
Điểm
Điểm

Câu Hỏi 1 Hoàn thành Đạt điểm 0,00 trên 1,00

When a parent entity has previously held an investment in a subsidiary prior to gaining control the effect on
the consolidation process is as follows:

a. There is no impact

b. The change in the fair value of the previously held interest is recognised in other comprehensive income
c. The change in the fair value of the previously held interest is recognised in profit or loss
d. The change in the fair value of the previously held interest is recognised in retained earnings

Câu Hỏi 2 Hoàn thành Đạt điểm 0,00 trên 1,00

Which accounting method is applied for investment in subsidiaries on separate finacial statements?

a. Cost method
b. Equity method
c. Acquisition method
d. Consolidation method

Câu Hỏi 3 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following statement(s) apply when consolidating statements of financial position: (a) All inter-
company balances should be cancelled; (b) The group share of the whole of subsidiary’s profit is included
within group profit; (c) Inter company profit should be eliminated unless it is realised by sale to an outsider;
(d) Subsidiary’s asset values need to be updated at the end of each accounting period

a. a & d
b. a & b
c. a & c
d. b & c

Câu Hỏi 4 Hoàn thành Đạt điểm 1,00 trên 1,00

When preparing a consolidated statement of financial position any profit made by one member of the
group against another should be eliminated unless it has been realised by disposal to some one outside the
group. Which of the following is / are the reason(s) for this? (a) Because an entity cannot make a profit

against its own self; (b) Because it is fashionable to do so; (c) Because subsidiary’s assets needs to be
reported at the amount each cost the group; (d) Because the unsold goods may have to be returned to the
party purchased from

a. b, c & d
b. a & c
c. c & d
d. a, b & c