暗記メーカー

暗記メーカー

​
ログイン
Cfas ( conceptual framework )
15問 • 11ヶ月前
  • ユーザ名非公開
    • 通報

    問題一覧

  • 1

    A soundly developed conceptual framework of concepts and objectives should

    d. all of these.

  • 2

    A Standard sometimes contains requirements that depart from the Conceptual Framework. In such cases,

    b. the departure is explained in the 'Basis for Conclusions' on that Standard.

  • 3

    The overall objective of financial reporting is to provide information . . .

    c. that is useful to primary users in making economic decisions about providing resources to the entity.

  • 4

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

    a. Events after the reporting period

  • 5

    The Sarin Company's financial statements for the year ended 30 April 20X8 were approved by its finance director on 7 July 20X8 and a public announcement of its profit for the year was made on 10 July 20X8. The board of directors authorised the financial statements for issue on 15 July 20X8 and they were approved by the shareholders on 20 July 20X8. Under PAS 10, after what date should consideration no longer be given as to whether the financial statements to 30 April 20X8 need to reflect adjusting and non-adjusting events?

    15 July 20X8

  • 6

    Entity A acquires equipment by issuing shares of stocks. How should Entity A report the transaction in the statement of cash flows?

    d. Not reported

  • 7

    Entity A, a financial institution, received cash dividends from its investments in marketable securities during the year. How will the dividends be presented in Entity A's statement of cash flows?

    b. as operating activity

  • 8

    Which of the following financial statements would be dated as at a certain date?

    statement of financial position

  • 9

    Imagine you are a business manager. You would be most awesome as a manager in which of the following independent scenarios?

    c. You changed your company's method of allocating costs from an accelerated method to a straight-line method. The change met the requirements of the PFRSs. This led to the smoothing of expenses, which increased your company's profit during the period by 12%, above the industry average.

  • 10

    This comprises all "non-owner changes in equity." It excludes owner changes in equity, such as subscription, issuance, and reacquisition of share capital and declaration of dividends.

    c. Total comprehensive income

  • 11

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

    b. change in accounting estimate

  • 12

    PAS 8 permits a change in accounting policy only if the change .

    c. a orb

  • 13

    Which of the following is added to the cost of inventories?

    a. Storage costs of part-finished goods

  • 14

    Which of the following costs are included in the cost of inventories?

    a. Transport costs for raw materials

  • 15

    How should trade discounts be dealt with when valuing inventories at the lower of cost and net realizable value (NRV) according to PAS 2?

    d. Deducted from cost

    • 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 ( 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

    A soundly developed conceptual framework of concepts and objectives should

    d. all of these.

  • 2

    A Standard sometimes contains requirements that depart from the Conceptual Framework. In such cases,

    b. the departure is explained in the 'Basis for Conclusions' on that Standard.

  • 3

    The overall objective of financial reporting is to provide information . . .

    c. that is useful to primary users in making economic decisions about providing resources to the entity.

  • 4

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

    a. Events after the reporting period

  • 5

    The Sarin Company's financial statements for the year ended 30 April 20X8 were approved by its finance director on 7 July 20X8 and a public announcement of its profit for the year was made on 10 July 20X8. The board of directors authorised the financial statements for issue on 15 July 20X8 and they were approved by the shareholders on 20 July 20X8. Under PAS 10, after what date should consideration no longer be given as to whether the financial statements to 30 April 20X8 need to reflect adjusting and non-adjusting events?

    15 July 20X8

  • 6

    Entity A acquires equipment by issuing shares of stocks. How should Entity A report the transaction in the statement of cash flows?

    d. Not reported

  • 7

    Entity A, a financial institution, received cash dividends from its investments in marketable securities during the year. How will the dividends be presented in Entity A's statement of cash flows?

    b. as operating activity

  • 8

    Which of the following financial statements would be dated as at a certain date?

    statement of financial position

  • 9

    Imagine you are a business manager. You would be most awesome as a manager in which of the following independent scenarios?

    c. You changed your company's method of allocating costs from an accelerated method to a straight-line method. The change met the requirements of the PFRSs. This led to the smoothing of expenses, which increased your company's profit during the period by 12%, above the industry average.

  • 10

    This comprises all "non-owner changes in equity." It excludes owner changes in equity, such as subscription, issuance, and reacquisition of share capital and declaration of dividends.

    c. Total comprehensive income

  • 11

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

    b. change in accounting estimate

  • 12

    PAS 8 permits a change in accounting policy only if the change .

    c. a orb

  • 13

    Which of the following is added to the cost of inventories?

    a. Storage costs of part-finished goods

  • 14

    Which of the following costs are included in the cost of inventories?

    a. Transport costs for raw materials

  • 15

    How should trade discounts be dealt with when valuing inventories at the lower of cost and net realizable value (NRV) according to PAS 2?

    d. Deducted from cost