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ACCA FR Chapter 1 IASB Conceptual Framework Questions

VIVA Subject Guide

22 Comments

  1. Kenneth
    great to refresh
  2. Eyob
    it's a great help to refresh
  3. Kirsty
    Hi, on the answer to Question 6; the green tick is next to "Understandability", however, the text box says the answer is "Relevance".
    Which is the actual correct answer?
    Thank you in advance!
  4. james
    This is the correct answer for question 5 as per my selection. However, this was marked wrong.

    • Income
    Income is increases in assets (or decreases of liabilities) that result in increases in equity, other
    than contributions from equity participants.
  5. Barb
    I've just answered the same and it's marked as correct. There are two very similar options - are you sure that you read them both and selected the appropriate one?
  6. Muhammad
    Thanks
  7. cp15009
    Helpful to evaluate self
  8. Warsame
    Scored My First Practice Test 100%, this has motivated me a lot and i am eager to continue learning
  9. Ayowale
    Question 4: PV is not and can never be a basis for measurement in the financial statement but can form basis for estimates. According to the conceptual framework, 1. Historical cost, 2. Fair Value(as in Net realizable value), 3. Value in use, 4. Current Cost (Carrying Amount or book value) are recognized.

    Current Value (NOT PRESENT VALUE) includes fair value, Value in use and Current cost.

    Therefore, the answer to question 4 in 'Present value' as its the odd of them all.

    Cheers!
  10. Ayowale
    "increase in equity from equity participants" means that inflows from the sales of shares for instance "right issues" cannot be termed an "Income". The proceed from such will increase equity via O/S and S/P but never "Retained Earnings". Revaluation surplus is also an income which is recognized in OCI.
  11. Mercy
    Hi Harry,
    Please I think the answer for question 4 should be "Realisiable value" fir the measurement basis as per the updated conceptual framework. If not,can you explain why it's rather "Value in use".
    Thank you
  12. elleskrack
    The question was very clear when it said in accordance with the "conceptual framework."
    Thanks
  13. bwaks
    Value in use is a basis according to the latest technical update. Please revisit
  14. Syam Krishnan Kamath
    Is not realizable value the correct answer for Question 4 as per updated conceptual framework?
  15. rashidsiddiq
    plz guide how to download f7 lectures videos
  16. MikeLittleTutor
    Lectures are not downloadable - but you can watch them as many times as you want

    It's the only way that we can keep the site free
  17. kaira26299
    Question 6 is asking for an enhancing characteristic but the answer is a fundamental characteristic.
    I believe it should be understandability and not relevance.
    May you please kindly check it and give us feedback back.
  18. kasiek61
    I agree with you, in my opinion also should be understandability
  19. P2-D2Tutor
    Thanks for spotting the above, I'll get it updated.

    Thanks
  20. accastudent
    I suggest tutor should review answer to question no. 6, It should be "understandibility" and not "Relevane" because the question is asking about enhancing qualitative characteristics and not fundamental characteristics.
  21. anyabansal
    Answer is both Relevance and Understandibily
  22. Algimants
    Hi!

    There is some kind of error. I can not open any questions.

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