PAS 27 | 暗記メーカー

暗記メーカー

PAS 27

8問 • 10ヶ月前

ユーザ名非公開

問題一覧

1

It prescribes the accounting and disclosure requirements for investment in subsidiaries, associates and joint ventures when an entity prepares financial statements

PAS 27

2

It does not mandate which entities should produce separate financial statements. It is applied when an entity chooses or requires by the law to present separate financial statements

PAS 27

3

It is the financial of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity

consolidated financial statements

4

According to PAS 27, which of the following should produce separate financial statements?

neither a nor b

5

According to PAS 27, these are the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity

a. consolidated financial statements

6

According to PAS 27, these are those presented by. a parent (i.e., an investor with control of a subsidiary) or an investor with joint control of, or significant influence over, an investee, in which the investments are accounted for at cost or in accordance with PFRS 9

separate financial statements

7

Which of the following pertains to separate financial statements as defined under PAS 27

the financial statements of a parent in which the investment in subsidiary is accounted for at fair, value through profit or loss

8

Investments in subsidiaries, joint ventures, and associates are accounted for in the separate financial statements

any of these

Cfas (overview of accounting)

Cfas (overview of accounting)

ユーザ名非公開 · 75問 · 11ヶ月前

Cfas (overview of accounting)

Cfas (overview of accounting)

75問 • 11ヶ月前

ユーザ名非公開

Cfas ( conceptual framework )

Cfas ( conceptual framework )

ユーザ名非公開 · 15問 · 11ヶ月前

Cfas ( conceptual framework )

Cfas ( conceptual framework )

15問 • 11ヶ月前

ユーザ名非公開

Cfas ( PAS 1)

Cfas ( PAS 1)

ユーザ名非公開 · 23問 · 11ヶ月前

Cfas ( PAS 1)

Cfas ( PAS 1)

23問 • 11ヶ月前

ユーザ名非公開

Cfas (PAS 2)

Cfas (PAS 2)

ユーザ名非公開 · 8問 · 11ヶ月前

Cfas (PAS 2)

Cfas (PAS 2)

8問 • 11ヶ月前

ユーザ名非公開

Cfas (PAS 7)

Cfas (PAS 7)

ユーザ名非公開 · 15問 · 11ヶ月前

Cfas (PAS 7)

Cfas (PAS 7)

15問 • 11ヶ月前

ユーザ名非公開

INT ACC 1B (Investment in Associate)

INT ACC 1B (Investment in Associate)

ユーザ名非公開 · 33問 · 11ヶ月前

INT ACC 1B (Investment in Associate)

INT ACC 1B (Investment in Associate)

33問 • 11ヶ月前

ユーザ名非公開

PAS 8 - Accounting Policies, Changes in Accounting estimates

PAS 8 - Accounting Policies, Changes in Accounting estimates

ユーザ名非公開 · 13問 · 10ヶ月前

PAS 8 - Accounting Policies, Changes in Accounting estimates

PAS 8 - Accounting Policies, Changes in Accounting estimates

13問 • 10ヶ月前

ユーザ名非公開

PAS 10 - Events after reporting period

PAS 10 - Events after reporting period

ユーザ名非公開 · 5問 · 10ヶ月前

PAS 10 - Events after reporting period

PAS 10 - Events after reporting period

5問 • 10ヶ月前

ユーザ名非公開

PAS 12 Income taxes

PAS 12 Income taxes

ユーザ名非公開 · 24問 · 10ヶ月前

PAS 12 Income taxes

PAS 12 Income taxes

24問 • 10ヶ月前

ユーザ名非公開

Lesson 1: The self from various perspectives

Lesson 1: The self from various perspectives

ユーザ名非公開 · 37問 · 10ヶ月前

Lesson 1: The self from various perspectives

Lesson 1: The self from various perspectives

37問 • 10ヶ月前

ユーザ名非公開

PAS 16 - PPE

PAS 16 - PPE

ユーザ名非公開 · 15問 · 10ヶ月前

PAS 16 - PPE

PAS 16 - PPE

15問 • 10ヶ月前

ユーザ名非公開

Lesson 2: Anthropology and Sociology

Lesson 2: Anthropology and Sociology

ユーザ名非公開 · 16問 · 10ヶ月前

Lesson 2: Anthropology and Sociology

Lesson 2: Anthropology and Sociology

16問 • 10ヶ月前

ユーザ名非公開

PAS 19 employee benefits

PAS 19 employee benefits

ユーザ名非公開 · 12問 · 10ヶ月前

PAS 19 employee benefits

PAS 19 employee benefits

12問 • 10ヶ月前

ユーザ名非公開

PAS 20 - Government Grants

PAS 20 - Government Grants

ユーザ名非公開 · 6問 · 10ヶ月前

PAS 20 - Government Grants

PAS 20 - Government Grants

6問 • 10ヶ月前

ユーザ名非公開

LIFE SKILLS DEVELOPMENT FOR HUMAN

LIFE SKILLS DEVELOPMENT FOR HUMAN

ユーザ名非公開 · 20問 · 10ヶ月前

LIFE SKILLS DEVELOPMENT FOR HUMAN

LIFE SKILLS DEVELOPMENT FOR HUMAN

20問 • 10ヶ月前

ユーザ名非公開

Lesson 3: Psychology

Lesson 3: Psychology

ユーザ名非公開 · 14問 · 10ヶ月前

Lesson 3: Psychology

Lesson 3: Psychology

14問 • 10ヶ月前

ユーザ名非公開

The Physical self: The self as impacted by the body

The Physical self: The self as impacted by the body

ユーザ名非公開 · 23問 · 10ヶ月前

The Physical self: The self as impacted by the body

The Physical self: The self as impacted by the body

23問 • 10ヶ月前

ユーザ名非公開

PAS 21 - Effect of changes in foreign exchange rate

PAS 21 - Effect of changes in foreign exchange rate

ユーザ名非公開 · 11問 · 10ヶ月前

PAS 21 - Effect of changes in foreign exchange rate

PAS 21 - Effect of changes in foreign exchange rate

11問 • 10ヶ月前

ユーザ名非公開

Chapter 1: Personality Development & Its components

Chapter 1: Personality Development & Its components

ユーザ名非公開 · 41問 · 10ヶ月前

Chapter 1: Personality Development & Its components

Chapter 1: Personality Development & Its components

41問 • 10ヶ月前

ユーザ名非公開

問題一覧

1

It prescribes the accounting and disclosure requirements for investment in subsidiaries, associates and joint ventures when an entity prepares financial statements

PAS 27

2

It does not mandate which entities should produce separate financial statements. It is applied when an entity chooses or requires by the law to present separate financial statements

PAS 27

3

It is the financial of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity

consolidated financial statements

4

According to PAS 27, which of the following should produce separate financial statements?

neither a nor b

5

According to PAS 27, these are the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity

a. consolidated financial statements

6

According to PAS 27, these are those presented by. a parent (i.e., an investor with control of a subsidiary) or an investor with joint control of, or significant influence over, an investee, in which the investments are accounted for at cost or in accordance with PFRS 9

separate financial statements

7

Which of the following pertains to separate financial statements as defined under PAS 27

the financial statements of a parent in which the investment in subsidiary is accounted for at fair, value through profit or loss

8

Investments in subsidiaries, joint ventures, and associates are accounted for in the separate financial statements

any of these