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提问人：网友fafa00594 发布时间：2022-01-07

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Using IFRS, which of the following items is matched correctly with its basis of valuation

for purposes of reporting on the statement of financial position？ Item Basis of Valuation I. Inventory A. Cost II. Prepaid expenses B. Estimated amount collectible III. Receivables C. Lower-of-cost-or net realizable value

A、I and A

B、II and C

C、III and B

D、II and B

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更多“Using IFRS, which of the following items is matched correctly with its basis of valuation”相关的问题

第1题

A company which prepares its financial statements using IFRS wrote down its inventory

value by €20,000 in 2009.In 2010, prices increased and the same inventory was worth €30,000 more than its value at the end of 2009.Which of the following statements is most accurate？ In 2010, the company’s cost of sales:

A.was unaffected.

B.decreased by €20,000.

C.decreased by €30,000.

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第2题

IFRS 10 Consolidated Financial Statements states that ’A parent shall prepare consolidated

financial statements using uniform accounting policies for like transactions and other events in similar circumstances’.Which of the following situations requires an adjustment because of this constraint？

A、A subsidiary has been acquired and its land is to be included in the consolidated financial statements at fair value

B、A subsidiary carries its assets at historical cost but the parent’s assets are carried at revalued amounts

C、There have been intragroup transactions during the year which have resulted in unrealised profit in inventory at the year end

D、There has been intragroup trading which has resulted in intragroup balances for receivables and payables at the year end

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第3题

Which of the following provides advice to the International Accounting Standards Board （IA

Which of the following provides advice to the International Accounting Standards Board (IASB) as well as informing the IASB of the implications of proposed standards for users and preparers of financial statements？

A、The IFRS Advisory Council

B、The IFRS Interpretations Committee

C、The IFRS Foundation

D、The Trustees

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第4题

Variable costing is generally used for external reporting purposes and must be used when an income statement is prepared in the traditional format, which is required by IFRS and GAAP.

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第5题

According to the 2018 IFRS，which of the following represent “资产负债表”

A、the statement of asset and liability

B、consolidated financial position

C、the balance sheet

D、the statement of financial position

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第6题

Which of the following situations does NOT suggest that an arrangement constitutes a lease under IFRS 16 Leases？

A、The lessee obtains substantially all of the economic benefits from use of the asset.

B、Ownership in the asset is transferred at the end of the lease term.

C、The contract relates to an identified asset.

D、If it suits them to do so, the lessor can substitute an identical asset.

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第7题

Although the objectives and purposes of not-for-profit entities are different from those o

f commercial entities, the accounting requirements of not-for-profit entities are moving closer to those entities to which IFRSs apply.Which of the following IFRS requirements would NOT be relevant to a not-for-profit entity？

A、Preparation of a statement of cash flows

B、Requirement to capitalise a leased asset

C、Disclosure of dividends per share

D、Disclosure of non-adjusting events after the reporting date

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第8题

Which one of the following would not be an advantage of adopting IFRS（).

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.

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第9题

Which of the following statements most accurately describes a valuation allowance for

deferred taxes？ A valuation allowance is required under:

A.IFRS on revaluation of capital assets.

B.U.S.GAAP if there is doubt about whether a deferred tax asset will be recovered.

C.both IFRS and U.S.GAAP on tax differences arising from the translation of foreign operations.

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第10题

Which ONE of the following is NOT an objective of the IFRS Foundation？

A、Through the IASB, develop a single set of globally accepted International Financial Reporting Standards (IFRSs)

B、Promote the use and rigorous application of International Financial Reporting Standards (IFRSs)

C、Ensure International Financial Reporting Standards (IFRSs) focus primarily on the needs of global, multi-national organisations

D、Bring about the convergence of national accounting standards and IFRSs

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