The process for developing an International Financial Reporting Standard involves a number
A、Publication of an Exposure Draft
B、Establishment of an Advisory Committee
C、Consultation with the Advisory Committee
D、Issue of a final IFRS
A、Publication of an Exposure Draft
B、Establishment of an Advisory Committee
C、Consultation with the Advisory Committee
D、Issue of a final IFRS
A. budget
B. plan
C. risk
D. contract
A、It would be easier for investors to compare the financial statements of companies with those of foreign competitors.
B、Cross-border listing would be facilitated.
C、Accountants and auditors would have more defence in case of litigation.
D、Multinational companies could more easily transfer accounting staff across national borders.
A、A principles-based system will require more detailed regulations than a rules-based system.
B、A rules-based system will tend to give rise to a smaller number of accounting standards than a principles-based system.
C、A principles-based system seeks to cover every eventuality.
D、A principles-based system requires the exercise of more judgement in application than a rules-based system.
A、The liability is expected to be settled in the course of the entity's norma! operating cycle.
B、The liability has arisen during the current accounting period.
C、The liability is held primarily for the purpose of trading.
D、The liability is due to be settled within 12 months after the end of the reporting period.
A、A revaluation gain on an investment property
B、Profit on sale of an investment
C、Receipt of a government grant
D、Gain on revaluation of a factory building
A、As a deduction from retained earnings in the statement of changes in equity
B、As a liability in the statement of financial position
C、As an expense in profit or loss
D、As a loss in 'other comprehensive income
A、The time between acquisition of assets for processing and delivery of finished goods to customers
B、The time between delivery of finished goods and receipt of cash from customers
C、The time between acquisition of assets for processing and payment of cash to suppliers
D、The time between acquisition of assets for processing and receipt of cash from customers
A、Inventories
B、Provisions
C、Government grants
D、Intangible assets
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