题目内容
（请给出正确答案）
authorised for issue must be adjusted in the financial statements？
1 Declaration of equity dividends.
2 Decline in market value of investments.
3 The announcement of changes in tax rates.
4 The announcement of a major restructuring.
A 1
A 1 only
B 2 and 4
C 3 only
D None of them
简答题官方参考答案
（由简答题聘请的专业题库老师提供的解答）
更多“16 Which of the following events between the balance sheet date and the date the financial”相关的问题
A、ha pedida
B、ha pedido
C、pedía
D、pidió
Candel Co is being sued by a customer for $2 million for breach of contract over a cancelled order.Candel Co has obtained legal opinion that there is a 20% chance that Candel Co will lose the case.Accordingly Candel Co has provided $400,000 ($2 million x 20%) in respect of the claim. The unrecoverable legal costs of defending the action are estimated at $100,000. These have not been provided for as the case will not go to court until next year.What is the amount of the provision that should be made by Candel Co in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets?
A、$2,000,000
B、$2,100,000
C、$500,000
D、$100,000
A、Provision $2 million and $2 million capitalised as part of cost of mine
B、Provision $2 million and $2 million charged to operating costs
C、Accrual $200,000 per annum for next ten years
D、Should not be recognised as no cost has yet arisen
A、Aston Ltd has a policy has a policy of cleaning up any environmental contamination caused by its operations, but is not legally obliged to do so.
B、Brum Ltd is leasing an office building for which it has no further use. However, it is tied into the lease for another year.
C、Coleshill Co is closing down a division. The board has prepared detailed closure plans which have been communicated to customers and employees.
D、Dudley Co has acquired a machine which requires a major overhaul every three years. The cost of the first overhaul is reliably estimated at $120,000.
Which of the following statements are correct in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets？ (i) Provisions should be made for both constructive and legal obligations. (ii)Discounting may be used when estimating the amount of a provision. (iii)A restructuring provision must include the estimated costs of retraining or relocating continuing staff. (iv)A restructuring provision may only be made when a company has a detailed plan for the restructuring and has communicated to interested parties a firm intention to carry it out.
A、All four statements are correct
B、(i), (ii) and (iv) only
C、(i), (iii) and (iv) only
D、(ii) and (iii) only
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