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英文会計検定 1級

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For a net investment hedge in a foreign operation, where are the effective gains or losses reported?

Gains and losses on net investment hedges are reported in OCI as part of the cumulative translation…

2026年5月18日

Under the Dollar-Value LIFO method, what does a “layer” represent?

A new layer is formed when the ending inventory at base-year prices exceeds the beginning inventory…

2026年5月18日

What is the impairment test for Goodwill under the optional qualitative assessment?

The qualitative "Step 0" allows companies to bypass the quantitative test if impairment is unlikely.

2026年5月18日

Which of the following is NOT a component of Net Periodic Pension Cost?

Dividends or actual payments to retirees reduce the PBO and plan assets but are not an expense comp…

2026年5月18日

How are contingently issuable shares treated in the calculation of Diluted EPS?

Contingently issuable shares are treated as outstanding if the necessary conditions are satisfied b…

2026年5月18日

When the functional currency is the US Dollar and the local currency is different, which method is used?

The temporal method is used when the books are kept in a currency other than the functional currenc…

2026年5月18日

What is the accounting treatment for “scrip dividends”?

Scrip dividends are a promise to pay at a later date, necessitating the recognition of a liability.

2026年5月18日

How should a deferred tax asset be recognized if it is more likely than not that some portion will not be realized?

A valuation allowance is used to reduce the deferred tax asset to the amount that is more likely th…

2026年5月18日

Under the Variable Interest Entity (VIE) model, who is the “primary beneficiary”?

The primary beneficiary is the party that has both the power to direct activities and the obligatio…

2026年5月18日

In a step acquisition, how is the previously held equity interest remeasured?

When control is obtained, the acquirer remeasures its previously held equity interest at its acquis…

2026年5月18日