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

151. Under the Conceptual Framework, 'verifiability' means that:

     कEvery figure is supported by an external invoice खThe auditor has signed the financial statements गInformation is presented in the same way every year घDifferent knowledgeable and independent observers could reach consensus that a particular depiction is a faithful representation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

152. The measurement bases described in the IASB Conceptual Framework (2018) are:

     कHistorical cost and replacement cost only खFair value only गNet realisable value and present value only घHistorical cost and current value (fair value, value in use or fulfilment value, and current cost)
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

153. The IFRS for SMEs is intended for entities that:

     कDo not have public accountability and publish general purpose financial statements for external users खHave securities traded in a public market गHold assets in a fiduciary capacity for a broad group of outsiders घAre government departments
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

154. Under IAS 34, an interim financial report contains, at a minimum:

     कA complete set of financial statements with all IAS 1 disclosures खA condensed set of financial statements and selected explanatory notes गOnly a statement of profit or loss घA directors' report and a cash budget
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

155. Under IAS 29, the financial statements of an entity whose functional currency is that of a hyperinflationary economy are:

     कTranslated into a stable foreign currency at historical rates खPrepared on a cash basis only गRestated in terms of the measuring unit current at the end of the reporting period, using a general price index घPresented without comparative figures
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

156. IAS 26 deals with:

     कEmployee benefits in the employer's statements खInterim financial reporting गAccounting and reporting by retirement benefit plans घSeparate financial statements
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

157. IFRS 6 deals with:

     कAgriculture खShare-based payment गRegulatory deferral accounts घExploration for and evaluation of mineral resources
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

158. IFRS 17, which replaced IFRS 4, deals with:

     कInsurance contracts खLeases गRevenue from contracts with customers घFinancial instruments
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

159. IFRS 12 deals with:

     कConsolidated financial statements खDisclosure of interests in other entities गJoint arrangements घFair value measurement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

160. Under IFRS 10, potential voting rights (such as share options) are considered in assessing control only when they are:

     कAlready exercised खSubstantive, i.e. the holder has the practical ability to exercise them गExercisable after more than five years घHeld by the parent's directors personally
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।