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ACCOUNTING- PAS 10

ACCOUNTING- PAS 10
13問 • 2年前
  • Anndrea S. Galupo
  • 通報

    問題一覧

  • 1

    It contains requirements for when events after the end of the reporting period should be adjusted in the financial statements.

    PAS 10- EVENTS AFTER THE REPORTING PERIOD

  • 2

    These are those providing evidence of conditions existing at the end of the reporting period

    ADJUSTING EVENTS

  • 3

    These are indicative of conditions arising after the reporting period (the latter being disclosed where material).

    NON-ADJUSTING EVENTS

  • 4

    An event, which could be favorable or unfavorable, that occurs between the end of the reporting period and the date that the financial statements are authorized for issue.

    Event after the reporting period

  • 5

    An event after the reporting period that provides further evidence of conditions that existed at the end of the reporting period, including an event that indicates that the going concern assumption in relation to the whole or part of the enterprise is not appropriate.

    Adjusting event

  • 6

    An event after the reporting period that is indicative of a condition that arose after the end of the reporting period.

    Non-adjusting event

  • 7

    Adjust financial statements for adjusting events - events after the balance sheet date that provide further evidence of conditions that existed at the end of the reporting period, including events that indicate that the going concern assumption in relation to the whole or part of the enterprise is not appropriate.

    TRUE

  • 8

    Adjust for non-adjusting events - events or conditions that arose after the end of the reporting period

    FALSE

  • 9

    An entity shall not prepare its financial statements on a going concern basis if management determines after the end of the reporting period either that it intends to liquidate the entity or to cease trading, or that it has no realistic alternative but to do so.

    TRUE

  • 10

    Non-adjusting events should be disclosed if they are of such importance that non-disclosure would affect the ability of users to make proper evaluations and decisions.

    TRUE

  • 11

    The required disclosure is (a) the nature of the event and (b) an estimate of its financial effect or a statement that a reasonable estimate of the effect cannot be made.

    TRUE

  • 12

    A company should not update disclosures that relate to conditions that existed at the end of the reporting period to reflect any new information that it receives after the reporting period about those conditions.

    FALSE

  • 13

    Companies must disclose the date when the financial statements were authorized for issue and who gave that authorization. If the enterprise's owners or others have thepower to amend the financial statements after issuance, the enterprise must disclose that fact.

    TRUE

  • VITMOLOGY-PPT2

    VITMOLOGY-PPT2

    Anndrea S. Galupo · 22問 · 1年前

    VITMOLOGY-PPT2

    VITMOLOGY-PPT2

    22問 • 1年前
    Anndrea S. Galupo

    INTRODUCTION TO CRIMINALISTICS

    INTRODUCTION TO CRIMINALISTICS

    Anndrea S. Galupo · 100問 · 1年前

    INTRODUCTION TO CRIMINALISTICS

    INTRODUCTION TO CRIMINALISTICS

    100問 • 1年前
    Anndrea S. Galupo

    INTRODUCTION TO CRIMINALISTIC- PART 2

    INTRODUCTION TO CRIMINALISTIC- PART 2

    Anndrea S. Galupo · 39問 · 1年前

    INTRODUCTION TO CRIMINALISTIC- PART 2

    INTRODUCTION TO CRIMINALISTIC- PART 2

    39問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 5

    HRM- CHAPTER 5

    Anndrea S. Galupo · 64問 · 1年前

    HRM- CHAPTER 5

    HRM- CHAPTER 5

    64問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 6

    HRM- CHAPTER 6

    Anndrea S. Galupo · 14問 · 1年前

    HRM- CHAPTER 6

    HRM- CHAPTER 6

    14問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 7

    HRM- CHAPTER 7

    Anndrea S. Galupo · 52問 · 1年前

    HRM- CHAPTER 7

    HRM- CHAPTER 7

    52問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 8

    HRM- CHAPTER 8

    Anndrea S. Galupo · 38問 · 1年前

    HRM- CHAPTER 8

    HRM- CHAPTER 8

    38問 • 1年前
    Anndrea S. Galupo

    SBA CHAPTER 5

    SBA CHAPTER 5

    Anndrea S. Galupo · 35問 · 1年前

    SBA CHAPTER 5

    SBA CHAPTER 5

    35問 • 1年前
    Anndrea S. Galupo

    SBA CHAPTER 6

    SBA CHAPTER 6

    Anndrea S. Galupo · 23問 · 1年前

    SBA CHAPTER 6

    SBA CHAPTER 6

    23問 • 1年前
    Anndrea S. Galupo

    SBA CHAPTER 7

    SBA CHAPTER 7

    Anndrea S. Galupo · 11問 · 1年前

    SBA CHAPTER 7

    SBA CHAPTER 7

    11問 • 1年前
    Anndrea S. Galupo

    SBA- CHAPTER 8

    SBA- CHAPTER 8

    Anndrea S. Galupo · 17問 · 1年前

    SBA- CHAPTER 8

    SBA- CHAPTER 8

    17問 • 1年前
    Anndrea S. Galupo

    SBA- CHAPTER 9

    SBA- CHAPTER 9

    Anndrea S. Galupo · 7問 · 1年前

    SBA- CHAPTER 9

    SBA- CHAPTER 9

    7問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 1

    HRM- CHAPTER 1

    Anndrea S. Galupo · 31問 · 1年前

    HRM- CHAPTER 1

    HRM- CHAPTER 1

    31問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 2

    HRM- CHAPTER 2

    Anndrea S. Galupo · 61問 · 1年前

    HRM- CHAPTER 2

    HRM- CHAPTER 2

    61問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 3

    HRM- CHAPTER 3

    Anndrea S. Galupo · 13問 · 1年前

    HRM- CHAPTER 3

    HRM- CHAPTER 3

    13問 • 1年前
    Anndrea S. Galupo

    HRM- CHAPTER 4

    HRM- CHAPTER 4

    Anndrea S. Galupo · 37問 · 1年前

    HRM- CHAPTER 4

    HRM- CHAPTER 4

    37問 • 1年前
    Anndrea S. Galupo

    Taxation- Part 1

    Taxation- Part 1

    Anndrea S. Galupo · 66問 · 1年前

    Taxation- Part 1

    Taxation- Part 1

    66問 • 1年前
    Anndrea S. Galupo

    Taxation- Part 2

    Taxation- Part 2

    Anndrea S. Galupo · 45問 · 1年前

    Taxation- Part 2

    Taxation- Part 2

    45問 • 1年前
    Anndrea S. Galupo

    SBA- CHAPTER 1

    SBA- CHAPTER 1

    Anndrea S. Galupo · 30問 · 1年前

    SBA- CHAPTER 1

    SBA- CHAPTER 1

    30問 • 1年前
    Anndrea S. Galupo

    SBA- CHAPTER 2

    SBA- CHAPTER 2

    Anndrea S. Galupo · 24問 · 1年前

    SBA- CHAPTER 2

    SBA- CHAPTER 2

    24問 • 1年前
    Anndrea S. Galupo

    SBA- CHAPTER 3

    SBA- CHAPTER 3

    Anndrea S. Galupo · 35問 · 1年前

    SBA- CHAPTER 3

    SBA- CHAPTER 3

    35問 • 1年前
    Anndrea S. Galupo

    SBA- CHAPTER 4

    SBA- CHAPTER 4

    Anndrea S. Galupo · 13問 · 1年前

    SBA- CHAPTER 4

    SBA- CHAPTER 4

    13問 • 1年前
    Anndrea S. Galupo

    STS 301

    STS 301

    Anndrea S. Galupo · 42問 · 1年前

    STS 301

    STS 301

    42問 • 1年前
    Anndrea S. Galupo

    ASEAN-MODULE 1

    ASEAN-MODULE 1

    Anndrea S. Galupo · 73問 · 1年前

    ASEAN-MODULE 1

    ASEAN-MODULE 1

    73問 • 1年前
    Anndrea S. Galupo

    ASEAN - MODULE 2

    ASEAN - MODULE 2

    Anndrea S. Galupo · 46問 · 1年前

    ASEAN - MODULE 2

    ASEAN - MODULE 2

    46問 • 1年前
    Anndrea S. Galupo

    AIS

    AIS

    Anndrea S. Galupo · 30問 · 1年前

    AIS

    AIS

    30問 • 1年前
    Anndrea S. Galupo

    PURPOSIVE- CHAPTER 6

    PURPOSIVE- CHAPTER 6

    Anndrea S. Galupo · 47問 · 1年前

    PURPOSIVE- CHAPTER 6

    PURPOSIVE- CHAPTER 6

    47問 • 1年前
    Anndrea S. Galupo

    PURPOSIVE- CHAPTER 5.2

    PURPOSIVE- CHAPTER 5.2

    Anndrea S. Galupo · 28問 · 1年前

    PURPOSIVE- CHAPTER 5.2

    PURPOSIVE- CHAPTER 5.2

    28問 • 1年前
    Anndrea S. Galupo

    PUPOSIVE CHAPTERr 5.1

    PUPOSIVE CHAPTERr 5.1

    Anndrea S. Galupo · 22問 · 1年前

    PUPOSIVE CHAPTERr 5.1

    PUPOSIVE CHAPTERr 5.1

    22問 • 1年前
    Anndrea S. Galupo

    RIZAL- POEMS (10)

    RIZAL- POEMS (10)

    Anndrea S. Galupo · 14問 · 1年前

    RIZAL- POEMS (10)

    RIZAL- POEMS (10)

    14問 • 1年前
    Anndrea S. Galupo

    RIZAL- WOMEN (9)

    RIZAL- WOMEN (9)

    Anndrea S. Galupo · 10問 · 1年前

    RIZAL- WOMEN (9)

    RIZAL- WOMEN (9)

    10問 • 1年前
    Anndrea S. Galupo

    RIZAL- CENTURY HENCE (7)

    RIZAL- CENTURY HENCE (7)

    Anndrea S. Galupo · 8問 · 1年前

    RIZAL- CENTURY HENCE (7)

    RIZAL- CENTURY HENCE (7)

    8問 • 1年前
    Anndrea S. Galupo

    RIZAL- EL FILI(6)

    RIZAL- EL FILI(6)

    Anndrea S. Galupo · 28問 · 1年前

    RIZAL- EL FILI(6)

    RIZAL- EL FILI(6)

    28問 • 1年前
    Anndrea S. Galupo

    RIZAL- NOLI (5)

    RIZAL- NOLI (5)

    Anndrea S. Galupo · 36問 · 1年前

    RIZAL- NOLI (5)

    RIZAL- NOLI (5)

    36問 • 1年前
    Anndrea S. Galupo

    RIZAL- ANNOTATION (4)

    RIZAL- ANNOTATION (4)

    Anndrea S. Galupo · 12問 · 1年前

    RIZAL- ANNOTATION (4)

    RIZAL- ANNOTATION (4)

    12問 • 1年前
    Anndrea S. Galupo

    STS- CHAPTER 4

    STS- CHAPTER 4

    Anndrea S. Galupo · 37問 · 1年前

    STS- CHAPTER 4

    STS- CHAPTER 4

    37問 • 1年前
    Anndrea S. Galupo

    STS- CHAPTER 5

    STS- CHAPTER 5

    Anndrea S. Galupo · 36問 · 1年前

    STS- CHAPTER 5

    STS- CHAPTER 5

    36問 • 1年前
    Anndrea S. Galupo

    STS- CHAPTER 5- THE NANO WORLD

    STS- CHAPTER 5- THE NANO WORLD

    Anndrea S. Galupo · 11問 · 1年前

    STS- CHAPTER 5- THE NANO WORLD

    STS- CHAPTER 5- THE NANO WORLD

    11問 • 1年前
    Anndrea S. Galupo

    STS-CHAPTER 5- GENE THERAPY

    STS-CHAPTER 5- GENE THERAPY

    Anndrea S. Galupo · 25問 · 1年前

    STS-CHAPTER 5- GENE THERAPY

    STS-CHAPTER 5- GENE THERAPY

    25問 • 1年前
    Anndrea S. Galupo

    STS- CHAPTER 5- BIODIVERSITY AND CLIMATE CHANGE

    STS- CHAPTER 5- BIODIVERSITY AND CLIMATE CHANGE

    Anndrea S. Galupo · 12問 · 1年前

    STS- CHAPTER 5- BIODIVERSITY AND CLIMATE CHANGE

    STS- CHAPTER 5- BIODIVERSITY AND CLIMATE CHANGE

    12問 • 1年前
    Anndrea S. Galupo

    RIZAL I- (RIZAL LAW)

    RIZAL I- (RIZAL LAW)

    Anndrea S. Galupo · 13問 · 1年前

    RIZAL I- (RIZAL LAW)

    RIZAL I- (RIZAL LAW)

    13問 • 1年前
    Anndrea S. Galupo

    RIZAL II- (PHILIPPINES/WORLD IN THE 19TH CENTURY RIZAL'S CONTEXT)

    RIZAL II- (PHILIPPINES/WORLD IN THE 19TH CENTURY RIZAL'S CONTEXT)

    Anndrea S. Galupo · 19問 · 1年前

    RIZAL II- (PHILIPPINES/WORLD IN THE 19TH CENTURY RIZAL'S CONTEXT)

    RIZAL II- (PHILIPPINES/WORLD IN THE 19TH CENTURY RIZAL'S CONTEXT)

    19問 • 1年前
    Anndrea S. Galupo

    RIZAL III- (GENEOLOGY FAMILY EARLY EDUCATION)

    RIZAL III- (GENEOLOGY FAMILY EARLY EDUCATION)

    Anndrea S. Galupo · 50問 · 1年前

    RIZAL III- (GENEOLOGY FAMILY EARLY EDUCATION)

    RIZAL III- (GENEOLOGY FAMILY EARLY EDUCATION)

    50問 • 1年前
    Anndrea S. Galupo

    RIZAL IV- (RIZAL'S LIFE ATENEO UST)

    RIZAL IV- (RIZAL'S LIFE ATENEO UST)

    Anndrea S. Galupo · 22問 · 1年前

    RIZAL IV- (RIZAL'S LIFE ATENEO UST)

    RIZAL IV- (RIZAL'S LIFE ATENEO UST)

    22問 • 1年前
    Anndrea S. Galupo

    RIZAL V- (RIZAL'S TRAVEL ABROAD)

    RIZAL V- (RIZAL'S TRAVEL ABROAD)

    Anndrea S. Galupo · 24問 · 1年前

    RIZAL V- (RIZAL'S TRAVEL ABROAD)

    RIZAL V- (RIZAL'S TRAVEL ABROAD)

    24問 • 1年前
    Anndrea S. Galupo

    RIZAL VII- (RIZAL'S EXILE AND DEATH)

    RIZAL VII- (RIZAL'S EXILE AND DEATH)

    Anndrea S. Galupo · 14問 · 1年前

    RIZAL VII- (RIZAL'S EXILE AND DEATH)

    RIZAL VII- (RIZAL'S EXILE AND DEATH)

    14問 • 1年前
    Anndrea S. Galupo

    STS REVIEWER FOR MIDTERM- LESSON 1

    STS REVIEWER FOR MIDTERM- LESSON 1

    Anndrea S. Galupo · 25問 · 1年前

    STS REVIEWER FOR MIDTERM- LESSON 1

    STS REVIEWER FOR MIDTERM- LESSON 1

    25問 • 1年前
    Anndrea S. Galupo

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART I)

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART I)

    Anndrea S. Galupo · 37問 · 1年前

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART I)

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART I)

    37問 • 1年前
    Anndrea S. Galupo

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART II)

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART II)

    Anndrea S. Galupo · 42問 · 1年前

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART II)

    STS REVIEWER FOR MIDTERM- LESSON 2 (PART II)

    42問 • 1年前
    Anndrea S. Galupo

    STS REVIEWER FOR MIDTERM- LESSON 3

    STS REVIEWER FOR MIDTERM- LESSON 3

    Anndrea S. Galupo · 14問 · 1年前

    STS REVIEWER FOR MIDTERM- LESSON 3

    STS REVIEWER FOR MIDTERM- LESSON 3

    14問 • 1年前
    Anndrea S. Galupo

    PE

    PE

    Anndrea S. Galupo · 62問 · 1年前

    PE

    PE

    62問 • 1年前
    Anndrea S. Galupo

    AIS- INTRODUCTION TO TRANSACTION PROCESSING

    AIS- INTRODUCTION TO TRANSACTION PROCESSING

    Anndrea S. Galupo · 21問 · 1年前

    AIS- INTRODUCTION TO TRANSACTION PROCESSING

    AIS- INTRODUCTION TO TRANSACTION PROCESSING

    21問 • 1年前
    Anndrea S. Galupo

    AIS- EXPENDITURE CYCLE

    AIS- EXPENDITURE CYCLE

    Anndrea S. Galupo · 13問 · 1年前

    AIS- EXPENDITURE CYCLE

    AIS- EXPENDITURE CYCLE

    13問 • 1年前
    Anndrea S. Galupo

    AIS- REVENUE CYCLE II

    AIS- REVENUE CYCLE II

    Anndrea S. Galupo · 7問 · 1年前

    AIS- REVENUE CYCLE II

    AIS- REVENUE CYCLE II

    7問 • 1年前
    Anndrea S. Galupo

    AIS- REVENUE CYCLE I

    AIS- REVENUE CYCLE I

    Anndrea S. Galupo · 27問 · 1年前

    AIS- REVENUE CYCLE I

    AIS- REVENUE CYCLE I

    27問 • 1年前
    Anndrea S. Galupo

    AIS- OVERVIEW OF AIS

    AIS- OVERVIEW OF AIS

    Anndrea S. Galupo · 55問 · 1年前

    AIS- OVERVIEW OF AIS

    AIS- OVERVIEW OF AIS

    55問 • 1年前
    Anndrea S. Galupo

    CHAPTER 1- INTERMEDIATE ACCOUNTING

    CHAPTER 1- INTERMEDIATE ACCOUNTING

    Anndrea S. Galupo · 72問 · 2年前

    CHAPTER 1- INTERMEDIATE ACCOUNTING

    CHAPTER 1- INTERMEDIATE ACCOUNTING

    72問 • 2年前
    Anndrea S. Galupo

    CHAPTER 2- INTERMEDIATE ACCOUNTING

    CHAPTER 2- INTERMEDIATE ACCOUNTING

    Anndrea S. Galupo · 38問 · 2年前

    CHAPTER 2- INTERMEDIATE ACCOUNTING

    CHAPTER 2- INTERMEDIATE ACCOUNTING

    38問 • 2年前
    Anndrea S. Galupo

    CHAPTER 3- INTERMEDIATE ACCOUNTING

    CHAPTER 3- INTERMEDIATE ACCOUNTING

    Anndrea S. Galupo · 19問 · 2年前

    CHAPTER 3- INTERMEDIATE ACCOUNTING

    CHAPTER 3- INTERMEDIATE ACCOUNTING

    19問 • 2年前
    Anndrea S. Galupo

    CHAPTER 4- INTERMEDIATE ACCOUNTING

    CHAPTER 4- INTERMEDIATE ACCOUNTING

    Anndrea S. Galupo · 40問 · 2年前

    CHAPTER 4- INTERMEDIATE ACCOUNTING

    CHAPTER 4- INTERMEDIATE ACCOUNTING

    40問 • 2年前
    Anndrea S. Galupo

    PURPOSIVE COMMUNICATION- LESSON 4

    PURPOSIVE COMMUNICATION- LESSON 4

    Anndrea S. Galupo · 15問 · 1年前

    PURPOSIVE COMMUNICATION- LESSON 4

    PURPOSIVE COMMUNICATION- LESSON 4

    15問 • 1年前
    Anndrea S. Galupo

    PURPOSIVE COMMUNICATION- LESSON 3

    PURPOSIVE COMMUNICATION- LESSON 3

    Anndrea S. Galupo · 28問 · 1年前

    PURPOSIVE COMMUNICATION- LESSON 3

    PURPOSIVE COMMUNICATION- LESSON 3

    28問 • 1年前
    Anndrea S. Galupo

    PURPOSIVE COMMUNICATION- LESSON 2

    PURPOSIVE COMMUNICATION- LESSON 2

    Anndrea S. Galupo · 45問 · 1年前

    PURPOSIVE COMMUNICATION- LESSON 2

    PURPOSIVE COMMUNICATION- LESSON 2

    45問 • 1年前
    Anndrea S. Galupo

    PURPOSIVE COMMUNICATION

    PURPOSIVE COMMUNICATION

    Anndrea S. Galupo · 44問 · 2年前

    PURPOSIVE COMMUNICATION

    PURPOSIVE COMMUNICATION

    44問 • 2年前
    Anndrea S. Galupo

    PURPOSIVE COMMUNICATION (PART 2)

    PURPOSIVE COMMUNICATION (PART 2)

    Anndrea S. Galupo · 33問 · 2年前

    PURPOSIVE COMMUNICATION (PART 2)

    PURPOSIVE COMMUNICATION (PART 2)

    33問 • 2年前
    Anndrea S. Galupo

    QUIZ- (SCM)

    QUIZ- (SCM)

    Anndrea S. Galupo · 38問 · 2年前

    QUIZ- (SCM)

    QUIZ- (SCM)

    38問 • 2年前
    Anndrea S. Galupo

    REVIEWER

    REVIEWER

    Anndrea S. Galupo · 31問 · 2年前

    REVIEWER

    REVIEWER

    31問 • 2年前
    Anndrea S. Galupo

    MGT 209- CHAPTER 4

    MGT 209- CHAPTER 4

    Anndrea S. Galupo · 49問 · 2年前

    MGT 209- CHAPTER 4

    MGT 209- CHAPTER 4

    49問 • 2年前
    Anndrea S. Galupo

    MGT 209- CHAPTER 5

    MGT 209- CHAPTER 5

    Anndrea S. Galupo · 23問 · 2年前

    MGT 209- CHAPTER 5

    MGT 209- CHAPTER 5

    23問 • 2年前
    Anndrea S. Galupo

    MGT 209- CHAPTER 6

    MGT 209- CHAPTER 6

    Anndrea S. Galupo · 36問 · 2年前

    MGT 209- CHAPTER 6

    MGT 209- CHAPTER 6

    36問 • 2年前
    Anndrea S. Galupo

    MGT 209- CHAPTER 7

    MGT 209- CHAPTER 7

    Anndrea S. Galupo · 19問 · 2年前

    MGT 209- CHAPTER 7

    MGT 209- CHAPTER 7

    19問 • 2年前
    Anndrea S. Galupo

    ART APPRECIATION- LESSON 1

    ART APPRECIATION- LESSON 1

    Anndrea S. Galupo · 48問 · 2年前

    ART APPRECIATION- LESSON 1

    ART APPRECIATION- LESSON 1

    48問 • 2年前
    Anndrea S. Galupo

    ART APPRECIATION- LESSON 2

    ART APPRECIATION- LESSON 2

    Anndrea S. Galupo · 37問 · 2年前

    ART APPRECIATION- LESSON 2

    ART APPRECIATION- LESSON 2

    37問 • 2年前
    Anndrea S. Galupo

    ART APPRECIATION- LESSON 3

    ART APPRECIATION- LESSON 3

    Anndrea S. Galupo · 26問 · 2年前

    ART APPRECIATION- LESSON 3

    ART APPRECIATION- LESSON 3

    26問 • 2年前
    Anndrea S. Galupo

    ART APPRECIATION- LESSON 4

    ART APPRECIATION- LESSON 4

    Anndrea S. Galupo · 7問 · 2年前

    ART APPRECIATION- LESSON 4

    ART APPRECIATION- LESSON 4

    7問 • 2年前
    Anndrea S. Galupo

    ART APPRECIATION- UNIT 6- LESSON 2

    ART APPRECIATION- UNIT 6- LESSON 2

    Anndrea S. Galupo · 10問 · 2年前

    ART APPRECIATION- UNIT 6- LESSON 2

    ART APPRECIATION- UNIT 6- LESSON 2

    10問 • 2年前
    Anndrea S. Galupo

    ART APPRECIATION- UNIT 6- LESSON 3

    ART APPRECIATION- UNIT 6- LESSON 3

    Anndrea S. Galupo · 11問 · 2年前

    ART APPRECIATION- UNIT 6- LESSON 3

    ART APPRECIATION- UNIT 6- LESSON 3

    11問 • 2年前
    Anndrea S. Galupo

    IT- MS Access

    IT- MS Access

    Anndrea S. Galupo · 19問 · 2年前

    IT- MS Access

    IT- MS Access

    19問 • 2年前
    Anndrea S. Galupo

    IT- ICT Security

    IT- ICT Security

    Anndrea S. Galupo · 48問 · 2年前

    IT- ICT Security

    IT- ICT Security

    48問 • 2年前
    Anndrea S. Galupo

    IT- Digital Law and Ethics in Business

    IT- Digital Law and Ethics in Business

    Anndrea S. Galupo · 53問 · 2年前

    IT- Digital Law and Ethics in Business

    IT- Digital Law and Ethics in Business

    53問 • 2年前
    Anndrea S. Galupo

    CFAS-PAS 19

    CFAS-PAS 19

    Anndrea S. Galupo · 18問 · 2年前

    CFAS-PAS 19

    CFAS-PAS 19

    18問 • 2年前
    Anndrea S. Galupo

    CFAS- PAS 20

    CFAS- PAS 20

    Anndrea S. Galupo · 10問 · 2年前

    CFAS- PAS 20

    CFAS- PAS 20

    10問 • 2年前
    Anndrea S. Galupo

    CFAS PAS 21

    CFAS PAS 21

    Anndrea S. Galupo · 14問 · 2年前

    CFAS PAS 21

    CFAS PAS 21

    14問 • 2年前
    Anndrea S. Galupo

    ART APPRECIATION- UNIT 3 continuation

    ART APPRECIATION- UNIT 3 continuation

    Anndrea S. Galupo · 13問 · 2年前

    ART APPRECIATION- UNIT 3 continuation

    ART APPRECIATION- UNIT 3 continuation

    13問 • 2年前
    Anndrea S. Galupo

    ACCOUNTING PAS 1

    ACCOUNTING PAS 1

    Anndrea S. Galupo · 23問 · 2年前

    ACCOUNTING PAS 1

    ACCOUNTING PAS 1

    23問 • 2年前
    Anndrea S. Galupo

    ACCOUNTING- PAS 2

    ACCOUNTING- PAS 2

    Anndrea S. Galupo · 21問 · 2年前

    ACCOUNTING- PAS 2

    ACCOUNTING- PAS 2

    21問 • 2年前
    Anndrea S. Galupo

    ACCOUNTING- PAS 7

    ACCOUNTING- PAS 7

    Anndrea S. Galupo · 11問 · 2年前

    ACCOUNTING- PAS 7

    ACCOUNTING- PAS 7

    11問 • 2年前
    Anndrea S. Galupo

    ACCOUNTING- PAS 8

    ACCOUNTING- PAS 8

    Anndrea S. Galupo · 16問 · 2年前

    ACCOUNTING- PAS 8

    ACCOUNTING- PAS 8

    16問 • 2年前
    Anndrea S. Galupo

    ACCOUNTING- PAS 16

    ACCOUNTING- PAS 16

    Anndrea S. Galupo · 19問 · 2年前

    ACCOUNTING- PAS 16

    ACCOUNTING- PAS 16

    19問 • 2年前
    Anndrea S. Galupo

    ACCOUNTING- PAS 12

    ACCOUNTING- PAS 12

    Anndrea S. Galupo · 8問 · 2年前

    ACCOUNTING- PAS 12

    ACCOUNTING- PAS 12

    8問 • 2年前
    Anndrea S. Galupo

    FILI 101- YUNIT 2

    FILI 101- YUNIT 2

    Anndrea S. Galupo · 28問 · 2年前

    FILI 101- YUNIT 2

    FILI 101- YUNIT 2

    28問 • 2年前
    Anndrea S. Galupo

    問題一覧

  • 1

    It contains requirements for when events after the end of the reporting period should be adjusted in the financial statements.

    PAS 10- EVENTS AFTER THE REPORTING PERIOD

  • 2

    These are those providing evidence of conditions existing at the end of the reporting period

    ADJUSTING EVENTS

  • 3

    These are indicative of conditions arising after the reporting period (the latter being disclosed where material).

    NON-ADJUSTING EVENTS

  • 4

    An event, which could be favorable or unfavorable, that occurs between the end of the reporting period and the date that the financial statements are authorized for issue.

    Event after the reporting period

  • 5

    An event after the reporting period that provides further evidence of conditions that existed at the end of the reporting period, including an event that indicates that the going concern assumption in relation to the whole or part of the enterprise is not appropriate.

    Adjusting event

  • 6

    An event after the reporting period that is indicative of a condition that arose after the end of the reporting period.

    Non-adjusting event

  • 7

    Adjust financial statements for adjusting events - events after the balance sheet date that provide further evidence of conditions that existed at the end of the reporting period, including events that indicate that the going concern assumption in relation to the whole or part of the enterprise is not appropriate.

    TRUE

  • 8

    Adjust for non-adjusting events - events or conditions that arose after the end of the reporting period

    FALSE

  • 9

    An entity shall not prepare its financial statements on a going concern basis if management determines after the end of the reporting period either that it intends to liquidate the entity or to cease trading, or that it has no realistic alternative but to do so.

    TRUE

  • 10

    Non-adjusting events should be disclosed if they are of such importance that non-disclosure would affect the ability of users to make proper evaluations and decisions.

    TRUE

  • 11

    The required disclosure is (a) the nature of the event and (b) an estimate of its financial effect or a statement that a reasonable estimate of the effect cannot be made.

    TRUE

  • 12

    A company should not update disclosures that relate to conditions that existed at the end of the reporting period to reflect any new information that it receives after the reporting period about those conditions.

    FALSE

  • 13

    Companies must disclose the date when the financial statements were authorized for issue and who gave that authorization. If the enterprise's owners or others have thepower to amend the financial statements after issuance, the enterprise must disclose that fact.

    TRUE