PAS 8 - Accounting Policies, Changes in Accounting estimates | 暗記メーカー

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PAS 8 - Accounting Policies, Changes in Accounting estimates

13問 • 10ヶ月前

ユーザ名非公開

問題一覧

1

It prescribes the criteria for selecting, applying, and changing accounting policies and the accounting and disclosure of changes in accounting policies, changes in accounting estimates and correction of prior period errors.

PAS 8

2

are "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements."

accounting policies

3

in the absence of a PFRS that specifically deals with that transaction,

management uses its judgment in developing and applying an accounting policy. that results in information that is relevant and reliable.

4

What does PAS 8 permit to change?

c. both a and b

5

Where can change in accounting policy usually results from?

changes in measurement basis

6

If an entity changes in accounting policy, it shall refer first to what provision of the PFRS that specifically deals with that accounting policy?

transitional provision

7

If there is no transitional provision, the entity shall account for the change using what?

retrospective application

8

If, however the retrospect application is impracticable, the entity is allowed to used for what?

prospective application

9

Where does the voluntary change in accounting policy is accounted for?

retrospective application

10

are "monetary/ amounts in financial statements that are subject to measurement uncertainty."

accounting estimates

11

According to PAS 8, these are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements

accounting policies

12

A change in the pattern of consumption of economic benefits from an asset is most likely a

changes in accounting estimates

13

These arise from misapplication of accounting policies, mathematical mistakes, oversights or misinterpretations of facts, or fraud

error

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41問 • 10ヶ月前

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ユーザ名非公開 · 11問 · 10ヶ月前

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11問 • 10ヶ月前

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ユーザ名非公開 · 23問 · 10ヶ月前

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23問 • 10ヶ月前

ユーザ名非公開

問題一覧

1

It prescribes the criteria for selecting, applying, and changing accounting policies and the accounting and disclosure of changes in accounting policies, changes in accounting estimates and correction of prior period errors.

PAS 8

2

are "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements."

accounting policies

3

in the absence of a PFRS that specifically deals with that transaction,

management uses its judgment in developing and applying an accounting policy. that results in information that is relevant and reliable.

4

What does PAS 8 permit to change?

c. both a and b

5

Where can change in accounting policy usually results from?

changes in measurement basis

6

If an entity changes in accounting policy, it shall refer first to what provision of the PFRS that specifically deals with that accounting policy?

transitional provision

7

If there is no transitional provision, the entity shall account for the change using what?

retrospective application

8

If, however the retrospect application is impracticable, the entity is allowed to used for what?

prospective application

9

Where does the voluntary change in accounting policy is accounted for?

retrospective application

10

are "monetary/ amounts in financial statements that are subject to measurement uncertainty."

accounting estimates

11

According to PAS 8, these are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements

accounting policies

12

A change in the pattern of consumption of economic benefits from an asset is most likely a

changes in accounting estimates

13

These arise from misapplication of accounting policies, mathematical mistakes, oversights or misinterpretations of facts, or fraud

error