लेखा (Accounting) – Financial Accounting MCQ

लेखा (Accounting): प्रश्न र उत्तर

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सही: ० / ०

551. Which standard prescribes the minimum content of interim financial reports?

     कIFRS 7 खIAS 1 गIAS 24 घIAS 34
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

552. Under IFRS 8, an operating segment is reportable if, among other tests, its reported revenue (external and inter-segment) is at least what percentage of the combined revenue of all operating segments?

     क20% ख5% ग10% घ25%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

553. Under IAS 19, remeasurements (such as actuarial gains and losses) on a defined benefit plan are recognised in:

     कDeferred income खProfit or loss गShare premium घOther comprehensive income
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

554. Under IAS 19, for a defined contribution plan, the expense recognised for a period is:

     कThe contribution payable for the service rendered in that period खThe actuarial present value of the total pension obligation गThe actual pension paid to retirees घThe fair value change of plan assets
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

555. A bond investment is initially recognised at amortised cost of Rs 95,000. It pays an annual coupon of Rs 5,000 and the effective interest rate is 7%. The amortised cost at the end of year 1 is:

     कRs 100,000 खRs 95,000 गRs 96,650 घRs 93,350
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

556. The impairment model for financial assets under IFRS 9 is based on:

     कExpected credit losses खIncurred losses only गFair value changes घTax losses
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

557. Under IFRS 9, a debt instrument held within a business model whose objective is to collect contractual cash flows that are solely payments of principal and interest is measured at:

     कFair value through profit or loss खAmortised cost गFair value through other comprehensive income घCost less impairment without interest
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

558. Under IAS 41 Agriculture, biological assets such as dairy cattle are generally measured at:

     कFair value less costs to sell खHistorical cost less depreciation गLower of cost and net realisable value घReplacement cost
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

559. In the IFRS 13 fair value hierarchy, Level 1 inputs are:

     कUnobservable inputs based on the entity's own data खQuoted prices for similar assets in inactive markets गQuoted prices in active markets for identical assets or liabilities घValuations by the entity's directors
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

560. IFRS 13 defines fair value as:

     कThe replacement cost of an asset in a forced sale खThe price paid to acquire an asset including transaction costs गThe present value of future cash flows to the current owner घThe price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।