A、True
B、False
A、True
B、False
A、(1)
B、(1);(3)
C、(2):(3)
D、(1);(2);(3)
GD’s financial reporting period is 1 September 20x7 to 31 August 20x8. Which TWO of the following would be classified as a non-adjusting event according to IAS 10 Events after the reporting period? 1 Assume all amounts are material and that GD’s financial statements have not yet been approved for publication. 2 On 30 October 20x8, GD received a communication stating that one of its customers had ceased trading and gone into liquidation. The balance outstanding at 31 August 20x8 was unlikely to be paid. 3 At 31 August 20x8, GD had not provided for an outstanding legal action against the local government administration for losses suffered as a result of incorrect enforcement of local business regulations. On 5 November 20x8, the court awarded GD $50,000 damages. 4 At 31 August 20x8, GD had an outstanding insurance claim of $150,000. On 10 October 20x8, the insurance company informed GD that it would pay $140,000 as settlement. 5 On 1 October 20x8, GD made a share issue at a price of $1.75 On 10 October 20x8, GD announced a plan to acquire DE in the next 12 months.
A、1 and 3
B、2 and 4
C、3 and 4
D、4 and 5
Thank you for your letter of 20 May with a claim(1)breakages.
Your(2)is for GB£200(3)the shipment delivered on 18 May to your order No.2423.
The goods were(4)perfect order and properly packed in cardboard boxes.They were then placed in a sealed container(5)our factory. (6) is difficult to imagine how any breakages could occur.
Fortunately, the goods were fully insured(7)our standard policy(8)Lloyds of London, but in order to make a claim we shall need much more information.
Please make a complete inventory of the broken items and send it to us.We shall then contact our(9).Their agent will probably(10)on you to check the consignment.
I apologize for the inconvenience caused.
Yours faithfully,
(1)( )A claim for reimbursement at sight
(2)( )A claim for reimbursement on a fixed future date
(3)( ) A claim for reimbursement at a tenor
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