题目内容
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提问人：网友reed591
发布时间：2022-01-07
[主观题]
The IASB’s Conceptual framework for financial reporting defines recognition as the process
of incorporating in the financial statements an item which meets the definition of an element and satisfies certain criteria.
Which of the following elements should be recognised in the financial statements of an entity in the manner described？
A.As a non-current liability: a provision for possible hurricane damage to property for a company located in an area which experiences a high incidence of hurricanes
B.In equity: irredeemable preference shares
C.As a trade receivable: an amount of $10,000 due from a customer which has been sold (factored) to a finance company with no recourse to the seller
D.In revenue: the whole of the proceeds from the sale of an item of manufactured plant which has to be maintained by the seller for three years as part of the sale agreement
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