Complex Accounting Scenarios Quiz

A rigorous test of advanced accounting concepts for professionals.

financial reportingGAAPconsolidationcost accountingIFRSaudit standardstax accountingrevenue recognitiondeferred tax
Difficulty:HARD

Quiz Details

Questions9
CategoryBusiness & Finance
DifficultyHARD
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Quiz Questions

Answer all questions below and test your knowledge.

  1. 1

    When consolidating subsidiaries, how should a parent treat an unrealized profit on inventory sold to its subsidiary?

    Question 1
  2. 2

    A software vendor sells a license and a year of maintenance for a single price. Under ASC 606, which component is allocated the greatest portion of the transaction price?

    Question 2
  3. 3

    A company expects future taxable income to be insufficient to realize a $5 million deferred tax asset. What accounting treatment is required?

    Question 3
  4. 4

    Under IFRS 16, how is a lessee’s operating lease accounted for on the balance sheet?

    Question 4
  5. 5

    If a firm using LIFO sells more units than it purchased in a period, what effect does this have on COGS?

    Question 5
  6. 6

    Which of the following criteria does not trigger separate reporting of an operating segment under ASC 280?

    Question 6
  7. 7

    In a two-step goodwill impairment test, what is the first step?

    Question 7
  8. 8

    A company uses straight-line depreciation for book purposes but MACRS for tax. Which statement is true about the temporary difference?

    Question 8
  9. 9

    Which level of the fair-value hierarchy includes quoted prices for identical assets in active markets?

    Question 9

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