International accounting and financial reporting standards

Collection of tasks for the discipline "International Accounting and Financial Reporting Standards"

Task 1.
Question 1. What are the main factors determining the market price of capital?
1. risks;
2. in demand;
3. promising returns;
4. offer;
5. first and third answer options.
Question 2. How many years has been the international coordination of accounting?
1 years old;
2 years old;
3 years old;
4 years old;
5 years old.
Question 3. How many countries are represented in the International Federation of Accountants (IFAC)?
1.more than 80;
2;
3.about 30;
4;
5. 50.
Question 4. In what year was the International Financial Reporting Standards Committee (IASB) founded?
1 g .;
2 g .;
3 g .;
4 g .;
5 g.
Question 5. What is the number of current international financial reporting standards as of January 1999:
1;
2;
3;
4;
5. 59.
Task 2.
Question 1. What is the year of introduction of the international standard "Accounting for Depreciation" IFRS 4:
1 g .;
2 g .;
3 g .;
4 g .;
5 g.
Question 2. What is the name of the international financial reporting standard IFRS 12, introduced in 1996?
1. stocks;
2. accounting for depreciation;
3. fixed assets;
4. income tax;
5. rent.
Question 3. What accounting model in the practice of using international financial reporting standards is focused on the needs of the government and differs from other models by annual adjustments for inflation rates?
1. South American;
2. British-Dutch;
3. continental;
4. Islamic;
5. international.
Question 4. In what year in the Russian Federation was the Accounting Reform Program adopted in accordance with international financial reporting standards?
1 g .;
2 g .;
3 g .;
4 g .;
5 g.
Question 5. In what year was the Institute of Professional Accountants established in the Russian Federation?
1 g .;
2 g .;
3 g .;
4 g .;
5 g.
Task 3.
Question 1. What is the principle of financial accounting and reporting provides for the reflection in the accounting of each business transaction at the same time on the debit of one account and the credit of another in an equal amount?
1.the principle of an existing enterprise;
2. the principle of continuously continuing activity of the enterprise;
3. principle of double entry;
4. the principle of objectivity;
5. the principle of conformity.
Question 2. According to what principle, each business transaction should be reflected in accounting only if there is reliable documentary evidence of its completion?
1.the principle of conformity;
2. the principle of objectivity;
3. the principle of consistency;
4. the principle of significance;
5. the principle of conservatism.
Question 3. What is the principle of financial accounting and reporting assumes that all significant information that can significantly affect the main financial indicators of the enterprise should be reflected in the accounting and reporting?
1. significance;
2. conformity;
3. sequences;
4. conservatism;
5. reliability.
Question 4. What is the number of elements of the basic accounting equation in the classification of accounts in the practice of foreign accounting:
1.one;
2. two;
3. three;
4. four;
5. five.
Question 5. Name a group of accounts designed to account for the types of property possessed by this enterprise and which is in its circulation:
1. accounts of financial obligations;
2. the owner's capital account;
3. expense accounts;
4. asset accounts;
5. expense accounts.
Task 4.
Question 1. Name a group of accounts characterizing the size of the participation of owners in financing the property (assets) of a given enterprise:
1. accounts of financial obligations;
2. the owner's capital account;
3. asset accounts;
4. expense accounts;
5. expense accounts.
Question 2. What register is used to reflect transactions on the debit account "Cash"?
1. journal of accounting of payments;
2. journal of accounting of unpaid purchases (purchases);
3. logbook