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英文会計検定 1級

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If the acquirer holds 100% of the sub, what is the value of “Noncontrolling Interest”?

With 100% ownership, there is no minority interest (NCI).

2026年5月18日

How is an Asset Retirement Obligation (ARO) initially measured?

An ARO is recognized at fair value, which is usually the present value of the estimated future cash…

2026年5月18日

The “service period” for stock options is generally presumed to be:

Compensation cost is recognized over the service period, which is typically the vesting period.

2026年5月18日

An investment in debt securities that the company has the “intent and ability” to hold to maturity is:

The "intent and ability" criteria are specific to the Held-to-Maturity (HTM) classification.

2026年5月18日

A gain contingency that is “probable” and “reasonably estimable” should be:

Gain contingencies are never accrued; they are disclosed if the probability is high.

2026年5月18日

If an entity has only one reportable segment, what is it required to disclose?

Even with one segment, entity-wide information about products, services, and geographic areas is re…

2026年5月18日

Which of the following is “anti-dilutive”?

If the exercise price is higher than the market price, exercising them would increase EPS, making t…

2026年5月18日

What is the “Expected Return on Plan Assets” based on?

The expected return uses a long-term expected rate applied to the market-related value of the plan …

2026年5月18日

When should “Bill-and-Hold” revenue be recognized?

Revenue is recognized only if the buyer has control, the product is ready, and it is held at the bu…

2026年5月18日

What is the classification of all deferred tax assets and liabilities on the balance sheet?

US GAAP requires all deferred tax assets and liabilities to be classified as non-current.

2026年5月18日