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

281. An entity changes its inventory cost formula from FIFO to weighted average cost to provide more relevant information. Under IAS 8 this is:

     कA change in accounting estimate खCorrection of a prior period error गA change in accounting policy घA non-adjusting event
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

282. Under IAS 10, a significant fall in the market value of investments between the reporting date and the date the financial statements are authorised is normally:

     कAn adjusting event खA non-adjusting event गA prior period error घA change in accounting policy
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

283. Under IAS 10, discovery after the reporting date of a fraud showing that the financial statements are incorrect is:

     कA non-adjusting event requiring disclosure only खIgnored if discovered after the year-end गTreated as a change in accounting estimate घAn adjusting event
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

284. An airline is required by law to overhaul its aircraft every three years. Under IAS 37, at the end of year one the airline:

     कDoes not recognise a provision, because it can avoid the cost by its future actions such as selling the aircraft खRecognises a provision for one-third of the overhaul cost गRecognises a provision for the full overhaul cost घRecognises a contingent asset
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

285. Which of the following is NOT one of the IAS 37 criteria for recognising a provision?

     कA present obligation (legal or constructive) as a result of a past event खA probable outflow of resources embodying economic benefits गThe exact amount of the obligation must be known with certainty घA reliable estimate of the obligation can be made
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

286. Under IAS 36, value in use of an asset is:

     कThe present value of the future cash flows expected to be derived from the asset or cash-generating unit खThe price that would be received from selling the asset गThe original cost less accumulated depreciation घThe replacement cost of an equivalent asset
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

287. Under IAS 36, a reversal of an impairment loss on an asset other than goodwill is limited so that the increased carrying amount does not exceed:

     कIts original cost खIts fair value गIts value in use घThe carrying amount (net of depreciation) that would have been determined had no impairment loss been recognised
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

288. Under IAS 38, the residual value of an intangible asset with a finite useful life is normally assumed to be:

     कTen percent of cost खZero, unless a third party has committed to buy it or there is an active market गEqual to its fair value at the reporting date घEqual to its original cost
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

289. Under IAS 16, a revaluation decrease on an asset that has an existing revaluation surplus is:

     कRecognised wholly in profit or loss खIgnored until the asset is sold गRecognised in OCI to the extent of the surplus for that asset, with any excess in profit or loss घDeducted from share capital
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

290. Under IAS 16, when the revaluation model is used, revaluations must be made:

     कWith sufficient regularity that the carrying amount does not differ materially from fair value at the reporting date खEvery year without exception गOnly once, on first adoption घEvery five years exactly
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।