International accounting and financial reporting standards

Replenishment date: 10.01.2014
Содержимое: 10-01-2014_23-10-04_1_.zip (251.19 КБ)
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Description
Collection of practical tasks
on the subject "International Accounting and Financial Reporting Standards"

Task 1.
In what situation is the South American accounting model based on International Financial Reporting Standards valid?

Task 2.
In what situation does the rule of conservatism play an important role in financial accounting and reporting?

Task 3.
Under what circumstances does the balance sheet of an American corporation, made in the format of an account, include items characterizing funds that will be used in the near future?

Task 4.
What is the reason for the fact that in the balance sheet all the company's funds are usually shown in one line?

Task 5.
In what situation can a company reclassify equity investments?

Task 6.
In what cases is the direct identification method used when assessing ending stocks and, accordingly, the amount written off to the cost of goods sold?

Task 7.
How is the problem of distribution of total costs incurred between individual objects solved to determine their initial value when purchasing a group of fixed assets with payment of the total amount?

Task 8.
In what situation does the investing company have neither influence nor control over the invested company?

Task 9.
In what situation is a specific form of dividends practiced in the USA, like “creak”?

Task 10.
Explain the situation with the practice of parallel Russian and international accounting at the enterprise.
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