网友您好，请在下方输入框内输入要搜索的题目：

搜题

题目内容（请给出正确答案）

提问人：网友jun_kool 发布时间：2022-01-07

[主观题]

Which of the following items is a change of accounting policy under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors？

A、Classifying commission earned as revenue in the statement of profit or loss, having previously classified it as other operating income

B、Switching to purchasing plant using leases from a previous policy of purchasing plant for cash

C、Changing the value of a subsidiary's inventory in line with the group policy for inventory valuation when preparing the consolidated financial statements

D、Revising the remaining useful life of a depreciable asset

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）

查看官方参考答案

更多“Which of the following items is a change of accounting policy under IAS 8 Accounting Policies, Chang…”相关的问题

第1题

Margot Window Coverings Ltd. is preparing its annual profit plan. As part of this process, budgeted material handling costs of $70,000 will be allocated to each of Margot’s product lines based on the following data: Draperies Blinds Units produced 500 500 Material moves per product line 3 9 Direct labour-hours per unit 140 140 Under activity-based costing, where the cost driver is the material moves, what would be the material handling costs traced to one set of draperies?

A、$11.67

B、$35.00

C、$70.00

D、$100.00

点击查看答案

第2题

Which of the following stock farming products accounts for the largest proportion of Australia’s total agricultural output?

A、sheep and lambs

B、poultry

C、milk

D、cattle and calves

点击查看答案

第3题

Hemoptysis is a term describing_______.

A、a bloody nose

B、bleeding from the gums

C、a clot in a pulmonary artery

D、coughing up blood from the lungs

点击查看答案

第4题

She'll take short rests every two hours. She will ______ every two hours

A、stay

B、remain

C、relax

D、sleep

点击查看答案

第5题

For an asset to be classified as 'held for sale' under IFRS 5 Non-current Assets Held for Sale and Discontinued Operations its sale must be 'highly probable'. Which of the following is NOT a requirement if the sale is to be regarded as highly probable?

A、Management must be committed to a plan to sell the asset.

B、A buyer must have been located for the asset.

C、The asset must be marketed at a reasonable price.

D、The sale should be expected to take place within one year from the date of classification.

点击查看答案

第6题

At what amount should an asset classified as 'held for sale' be measured?

A、Lower of carrying amount and fair value less costs of disposal

B、Lower of carrying amount and value in use

C、Higher of value in use and fair value less costs of disposal

D、Higher of carrying amount and recoverable amount

点击查看答案

第7题

As at 30 September 20X3 Dune Co's property in its statement of financial position was: Property at cost (useful life 15 years) $45 million Accumulated depreciation $6 million On 1 April 20X4 Dune Co decided to sell the property. The property is being marketed by a property agent at a price of $42 million, which was considered a reasonably achievable price at that date. The expected costs to sell have been agreed at $1 million. Recent market transactions suggest that actual selling prices achieved for this type of property in the current market conditions are 10% less than the price at which they are marketed. At 30 September 20X4 the property has not been sold. At what amount should the property be reported in Dune Co's statement of financial position as at 30 September 20X4?

A、$36 million

B、$37.5 million

C、$36.8 million

D、$42 million

点击查看答案

第8题

Barwell Co had 10 million ordinary shares in issue throughout the year ended 30 June 20X3. On 1 July 20X2 it had issued $2 million of 6% convertible loan stock, each $5 of loan stock convertible into 4 ordinary shares on 1 July 20X6 at the option of the holder.Barwell Co had profit after tax for the year ended 30 June 20X3 of $1,850,000. It pays tax on profits at 30%.What was diluted earnings per share for the year?

A、$0.167

B、$0.185

C、$0.161

D、$0.17

点击查看答案

第9题

Aqua Co has correctly calculated its basic earnings per share (EPS) for the current year.Which of the following items need to be additionally considered when calculating the diluted EPS of Aqua Co for the year? (i)A1 for 5 rights issue of equity shares during the year at $1.20 when the market price of the equity shares was $2.00 (ii)The issue during the year of a convertible (to equity shares) loan note (iii)The granting during the year of directors' share options exercisable in three years' time (iv)Equity shares issued during the year as the purchase consideration for the acquisition of a new subsidiary company

A、All four

B、(i) and (ii) only

C、(ii) and (iii) only

D、(iii) and (iv) only

点击查看答案

第10题

Many commentators believe that the trend of earnings per share (EPS) is a more reliable indicator of underlying performance than the trend of net profit for the year.Which of the following statements supports this view?

A、Net profit can be manipulated by the choice of accounting policies but EPS cannot be manipulated in this way

B、EPS takes into account the additional resources made available to earn profit when new shares are issued for cash, whereas net profit does not

C、The disclosure of a diluted EPS figure is a forecast of the future trend of profit

D、The comparative EPS is restated where a change of accounting policy affects the previous year's profits

点击查看答案

账号：尚未登录

登录没有账号？去注册

搜题记录

联系客服

购买搜题卡

考试指南全部 >

2024年怎么快速提升学历哪些方法速度快 2024年初中学历升专科大概要多少钱考哪些内容自考英语专业考试科目一览表具体考哪几门 2024年自考会计大专科目及考试时间安排 2024年4月甘肃自考成绩查询入口已开通海南2024年10月自考本科需要什么学历条件及要求广西2024年10月自考报考条件及要求有哪些湖南2024年10月自考本科的条件有哪些有什么限制 2024自考文凭怎么考最全报考流程分享 2024年自考考试时间安排表开考时间是几月

购买搜题卡查看答案

购买前请仔细阅读《购买须知》

请选择支付方式

微信支付

支付宝支付

点击支付即表示你同意并接受《服务协议》和《购买须知》

立即支付已付款，但不能查看答案，请点这里登录即可>>

搜题卡使用说明

1. 搜题次数扣减规则：

功能	扣减规则
功能	基础费（查看答案）	加收费（AI功能）
文字搜题、查看答案	1/每题	0/每次
语音搜题、查看答案	1/每题	2/每次
单题拍照识别、查看答案	1/每题	2/每次
整页拍照识别、查看答案	1/每题	5/每次