PAS 10 - Events after reporting period | 暗記メーカー

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PAS 10 - Events after reporting period

5問 • 10ヶ月前

ユーザ名非公開

問題一覧

1

According to PAS 10, these are those events, favorable and unfavorable, that occurbetween the end of the reporting period and the date when the financial statementsare authorized for issue.

Events after the reporting period

2

The Sarin Company's financial statements for the year ended 30 April 20X8 wereapproved by its finance director on 7 July 20X8 and a public announcement of itsprofit for the year was made on 10 July 20X8. The board of directors authorised thefinancial statements for issue on 15 July 20X8 and they were approved by theshareholders on 20 July 20X8. Under PAS 10, after what date should considerationno longer be given as to whether the financial statements to 30 April 20X8 need toreflect adjusting and non-adjusting events

july 15, 2028

3

Which of the following is an example of a non-adjusting event?

Destruction of a machine by fire after the reporting period

4

One of Entity A’s delivery trucks had an accident on February 14, 20x2. The truck istotally wrecked and is uninsured. Entity A’s December 31, 20x1 current-periodfinancial statements were authorized for issue on March 31, 20x2. Entity A askedyou if it can write-off the carrying amount of the destroyed truck from its December31, 20x1 statement of financial position. What will you tell Entity A?

No. Don’t write-off the truck because the event is a non-adjusting event. Youshould, however, disclose the event if you deem it to be material

5

Which of the following is most likely to be a non-adjusting event?

The entity announces a major restructuring after the end of the reportingperiod

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ユーザ名非公開 · 41問 · 10ヶ月前

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41問 • 10ヶ月前

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問題一覧

1

According to PAS 10, these are those events, favorable and unfavorable, that occurbetween the end of the reporting period and the date when the financial statementsare authorized for issue.

Events after the reporting period

2

The Sarin Company's financial statements for the year ended 30 April 20X8 wereapproved by its finance director on 7 July 20X8 and a public announcement of itsprofit for the year was made on 10 July 20X8. The board of directors authorised thefinancial statements for issue on 15 July 20X8 and they were approved by theshareholders on 20 July 20X8. Under PAS 10, after what date should considerationno longer be given as to whether the financial statements to 30 April 20X8 need toreflect adjusting and non-adjusting events

july 15, 2028

3

Which of the following is an example of a non-adjusting event?

Destruction of a machine by fire after the reporting period

4

One of Entity A’s delivery trucks had an accident on February 14, 20x2. The truck istotally wrecked and is uninsured. Entity A’s December 31, 20x1 current-periodfinancial statements were authorized for issue on March 31, 20x2. Entity A askedyou if it can write-off the carrying amount of the destroyed truck from its December31, 20x1 statement of financial position. What will you tell Entity A?

No. Don’t write-off the truck because the event is a non-adjusting event. Youshould, however, disclose the event if you deem it to be material

5

Which of the following is most likely to be a non-adjusting event?

The entity announces a major restructuring after the end of the reportingperiod