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

401. Under IFRS 8, operating segments are identified based on internal reports regularly reviewed by the:

     कExternal auditor खChief operating decision maker गShareholders at the AGM घTax authority
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

402. Under IFRS 8, an entity must identify additional reportable segments if the total external revenue of its reportable segments is less than what percentage of the entity's revenue?

     क75% ख50% ग10% घ90%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

403. Under IFRS 5, one of the conditions for classification as held for sale is that the sale should be highly probable and expected to be completed within:

     क3 months ख6 months ग24 months घOne year from the date of classification
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

404. Under IFRS 5, the results of a discontinued operation are presented in the statement of profit or loss as:

     कSeparate line items for each revenue and expense, mixed with continuing operations खPart of other comprehensive income गA single amount comprising its post-tax profit or loss and the post-tax gain or loss on remeasurement or disposal घA note to the accounts only, with no amount on the face
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

405. Bearer plants, such as tea bushes or fruit trees used to produce produce over several periods, are accounted for under:

     कIAS 41 at fair value less costs to sell खIAS 16 Property, Plant and Equipment गIAS 2 Inventories घIAS 40 Investment Property
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

406. Under IAS 40, a building that an entity occupies itself for administrative purposes is:

     कAccounted for under IAS 16 as owner-occupied property खInvestment property गInventory घA financial asset
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

407. Under IAS 20, a government grant is not recognised until there is reasonable assurance that:

     कThe grant will be spent within one year खThe government will audit the entity गThe related asset will be revalued घThe entity will comply with the attached conditions and the grant will be received
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

408. A company borrows Rs 10,00,000 specifically to build a factory at 12% per annum for a full year. Temporarily invested unused funds earned Rs 20,000. The borrowing costs to capitalise under IAS 23 are:

     कRs 1,20,000 खRs 1,40,000 गRs 1,00,000 घRs 20,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

409. Under IAS 23, capitalisation of borrowing costs on a qualifying asset should be suspended:

     कWhen the asset is ready for its intended use खDuring extended periods in which active development is suspended गWhenever interest rates rise घAt each reporting date
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

410. Under IAS 21, exchange differences arising on translating the financial statements of a foreign operation into the group's presentation currency are recognised in:

     कOther comprehensive income खProfit or loss गShare capital घCost of sales
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।