IFRS test Synergy
Replenishment date: 28.08.2017
Content: International standards Synergy.rar (6.49 КБ)
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Description
1. The parent company leases the funds to its subsidiary.
Funds can be classified as investment property:
1. In the reporting of a subsidiary.
2. In the consolidated financial statements.
3. In the parent company's separate financial statements.
2. Stocks in the ifrs system are assets
1. Negotiable (short-term)
2. Basic (long-term)
3.financial
3. In the income statement, minority interests are recorded
1. Separately from other income (expenses) and exclusively in cases of consolidation
2. As part of income (expenses) from other activities
3. As part of income (expenses) from participation in other organizations
4. It is not true that IFRS 1 applies to
1.reporting of banks and financial institutions
2.consolidated financial statements of the group of companies
3.Financial statements of general purpose
4.abbreviations of interim financial statements
5. Revision of the method of amortization of intangible assets (IA) in accordance with IAS 38 is carried out
1. quarterly
2.At a convenient time for the company
3.at least once a year
4.depending on the type of intangible assets
6. Useful life of an item of fixed assets:
1. The expected (estimated) period of use of the company's assets or the number of products that the company expects to produce using the asset
2. The number of products that the company expects to produce using the asset
3. The expected (estimated) period of use of the company's assets.
7. Understandable information means that
1. complex financial system is excluded from reporting
2.it is understandable to an unprepared user
7. Understandable information means that
1. complex financial information is excluded from reporting
2.it is understandable to an unprepared user
3.it is understandable for a trained user
8. In the statement of cash flows, the direct and indirect method of calculating the cash flow is applicable for….
1.financial, investment and legal
2.financial
3.investment
4.operating
9. The cost of inventory should include
1.acquisition costs
2.all acquisition costs, processing costs and other costs incurred in order to deliver the inventory to its current location and condition
3.all acquisition costs and processing costs
10. A qualitative characteristic of financial statements that enables users to determine trends in the financial position of a company and its performance is
1.balance between quality characteristics
2.Completeness
3. understandability
4.reliability and objective presentation
5.comparability
11 If the future value of an asset or liability is to be estimated, then it is necessary to apply ...
1.recoverable
2. liquidation
3.discounted
4.initial
12. The statement of changes in equity links ... to capital movements
1.profit and loss statement
2.Notes
3. statement of cash flows
13. Amounts of exchange differences must be reflected
1.in the statement of financial position
2.in the statement of comprehensive profit and loss
3.in all forms of reporting
4.in the statement of cash flows
14. Trade receivables of the company are reflected in the report
1.About Comprehensive Profit and Loss
2.about financial position
3.About capital change
4.on the movement of funds
15. Cash flows arising from income tax in the statement of cash flows are classified as ...
1.result from operating, investing or financing activities
2.financial cash flows
3.Cash flows from operating activities, unless they can be specifically indicated with financing or investing activities
Funds can be classified as investment property:
1. In the reporting of a subsidiary.
2. In the consolidated financial statements.
3. In the parent company's separate financial statements.
2. Stocks in the ifrs system are assets
1. Negotiable (short-term)
2. Basic (long-term)
3.financial
3. In the income statement, minority interests are recorded
1. Separately from other income (expenses) and exclusively in cases of consolidation
2. As part of income (expenses) from other activities
3. As part of income (expenses) from participation in other organizations
4. It is not true that IFRS 1 applies to
1.reporting of banks and financial institutions
2.consolidated financial statements of the group of companies
3.Financial statements of general purpose
4.abbreviations of interim financial statements
5. Revision of the method of amortization of intangible assets (IA) in accordance with IAS 38 is carried out
1. quarterly
2.At a convenient time for the company
3.at least once a year
4.depending on the type of intangible assets
6. Useful life of an item of fixed assets:
1. The expected (estimated) period of use of the company's assets or the number of products that the company expects to produce using the asset
2. The number of products that the company expects to produce using the asset
3. The expected (estimated) period of use of the company's assets.
7. Understandable information means that
1. complex financial system is excluded from reporting
2.it is understandable to an unprepared user
7. Understandable information means that
1. complex financial information is excluded from reporting
2.it is understandable to an unprepared user
3.it is understandable for a trained user
8. In the statement of cash flows, the direct and indirect method of calculating the cash flow is applicable for….
1.financial, investment and legal
2.financial
3.investment
4.operating
9. The cost of inventory should include
1.acquisition costs
2.all acquisition costs, processing costs and other costs incurred in order to deliver the inventory to its current location and condition
3.all acquisition costs and processing costs
10. A qualitative characteristic of financial statements that enables users to determine trends in the financial position of a company and its performance is
1.balance between quality characteristics
2.Completeness
3. understandability
4.reliability and objective presentation
5.comparability
11 If the future value of an asset or liability is to be estimated, then it is necessary to apply ...
1.recoverable
2. liquidation
3.discounted
4.initial
12. The statement of changes in equity links ... to capital movements
1.profit and loss statement
2.Notes
3. statement of cash flows
13. Amounts of exchange differences must be reflected
1.in the statement of financial position
2.in the statement of comprehensive profit and loss
3.in all forms of reporting
4.in the statement of cash flows
14. Trade receivables of the company are reflected in the report
1.About Comprehensive Profit and Loss
2.about financial position
3.About capital change
4.on the movement of funds
15. Cash flows arising from income tax in the statement of cash flows are classified as ...
1.result from operating, investing or financing activities
2.financial cash flows
3.Cash flows from operating activities, unless they can be specifically indicated with financing or investing activities
Additional Information
16. The residual value of a fixed asset is the amount that 1.calculated as the difference between the book value and the amount of accumulated depreciation
2.the company expects to receive for the asset at the end of its useful life less the expected costs of disposal
3.the company plans to spend on the liquidation of the asset
17. The statement of comprehensive profit and loss contains information about….
1.assets, liabilities and equity
2.income and expenses
3.assets, liabilities and equity, as well as income and expenses
18. The reserve can be used
1.only to cover the costs for which it was created
2. to pay off urgent expenses of the current period
3.to cover any costs
19. The amounts of borrowing costs are reflected in
1. statement of financial position
2.the accounting policy of the company
3.Comprehensive profit and loss statement
4.Explanations to the balance
20. Complex financial instruments are
1.liabilities with special conditions for their repayment
2.equity instrument with special conditions for making a profit on them
3.financial liabilities + equity instrument