लेखा (Accounting) – Financial Accounting MCQ

लेखा (Accounting): प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

381. Under IFRS 3, the measurement period during which provisional amounts for a business combination may be adjusted cannot exceed:

     कSix months खOne year from the acquisition date गTwo years घThe date of the next audit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

382. Under IFRS 3, contingent consideration payable in a business combination is initially recognised at:

     कIts acquisition-date fair value खNil until it becomes payable गThe maximum amount that could be payable घIts nominal amount without discounting
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

383. Under IFRS 11, a party to a JOINT OPERATION recognises:

     कIts investment using the equity method खOnly dividends received गNothing until the arrangement ends घIts share of the assets, liabilities, revenues and expenses of the arrangement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

384. Under IAS 27, in its SEPARATE financial statements a parent may account for investments in subsidiaries:

     कOnly at fair value through OCI खBy proportionate consolidation गAt cost, in accordance with IFRS 9, or using the equity method घAt net realisable value
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

385. Under IAS 28, when an investor's share of an associate's losses equals or exceeds its interest in the associate, the investor:

     कContinues recognising all further losses खStops recognising its share of further losses, unless it has incurred obligations on the associate's behalf गConsolidates the associate घReclassifies it as held for sale
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

386. Under IAS 33, diluted earnings per share takes into account:

     कPotential ordinary shares such as convertible bonds and share options खOnly shares actually in issue गTreasury shares added to the number of shares घPreference shares redeemed during the year
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

387. Under IFRS 9, for a financial asset that is credit-impaired (Stage 3), interest revenue is calculated by applying the effective interest rate to the:

     कGross carrying amount खNominal value गFair value घAmortised cost, i.e. net of the loss allowance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

388. Under IFRS 9 hedge accounting, the gain or loss on the effective portion of a cash flow hedging instrument is initially recognised in:

     कProfit or loss खRetained earnings गOther comprehensive income (cash flow hedge reserve) घShare premium
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

389. Under IFRS 9, a financial asset that does not meet the criteria for amortised cost or fair value through OCI is measured at:

     कCost खFair value through profit or loss गAmortised cost घFair value through OCI
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

390. Under IAS 32, an entity's own equity shares that it reacquires (treasury shares) are:

     कDeducted from equity, with no gain or loss recognised in profit or loss खShown as an investment asset गMeasured at fair value through profit or loss घTreated as a liability
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।