International Financial Reporting Standards

1. Draft standards of the International Financial Reporting Standards Board (IFRS) ...
required to apply
not required to apply
may be mandatory for application by decision of the General Director
may be mandatory for application by decision of the founders
2... may not apply International Financial Reporting Standards (IFRS) on a mandatory basis, or may switch to IFRS voluntarily
Credit organizations
Insurance organizations (with the exception of insurance medical organizations operating exclusively in the field of compulsory medical insurance)
Non-state pension funds
Stock companies
3. In International Financial Reporting Standards (IFRS), the future value ...
taken into account
taken into account only at the request of the company
taken into account only at the request of inspectors
not taken into account
4. Use the weighted average exchange rate according to International Financial Reporting Standards (IFRS)
can
must not
it is possible if it is tied to the exchange rate of the Central Bank
5. Unify the accounting policy in accordance with International Financial Reporting Standards (IFRS) and Russian Accounting Standards (RAS) the company ...
can
can not
cannot, it can unify accounting policies only in accordance with IFRS
cannot, it can unify the accounting policy only according to RAS
6. The legislation provides for such methods of recognition of income and expenses as ...
comparable and market value method
method of the general system of taxation and the simplified system of taxation
accrual and cash basis
cost method and discount method
7. It is not true that according to international financial reporting standards (IFRS), such a type of reporting is prepared as ...
Russian reporting
trial reporting
individual reporting
sets of adjustments
8.Current biological assets are being used...
less than 1 month
less than 3 months
less than a year
within an arbitrary period (the period does not matter)
9. Goodwill for possible impairment is estimated ...
Anytime
at the request of the company
annually
quarterly
monthly
10. Leased property for a period of 7 months ...
is
investment
is
investment only if leased from government agencies
is not
investment
11. It is not true that a mining entity should disclose an accounting policy for …
Operating room
activities and exploration of minerals
costs associated with
exploration and evaluation
cash flow
funds from operating and investment activities of activities not related to
with intelligence
12. There is no such intangible asset as ... in Russian legislation, but it is present in international financial reporting standards (IFRS)
goodwill
know-how
branded
denomination
topology
integrated circuits
13. It is not true that the tenant, when renting property, must disclose information ...
about his clean
book value
about the reconciliation between the common
the amount of future minimum lease payments as of the end date
reporting period and their present value
on conditional rental
payment recognized as an expense in the reporting period
about lease terms
14. A report in accordance with international financial reporting standards (IFRS), which is an analogue of a profit and loss statement, is a report ...
on total profit
about financial
position
about change
equity
on cash flow
of
15. Accounting policies for the purposes of International Financial Reporting Standards (IFRS) ...
is made, but
only in accounting according to the provisions of accounting (PBU)
not compiled
is made, but
only in IFRS accounting
compiled with
accounting both in accordance with PBU and IFRS
16. It is not true that when changes are made to accounting policies due to changes in International Financial Reporting Standards (IFRS), information must be disclosed ...
about the place of entry
transitional provisions
about amounts
adjustments for current and prior periods
about significant
changes in accounting policies
about description
transitional provisions