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

601. Under IFRS 15, revenue is recognised when (or as) the entity satisfies a performance obligation by:

     कSigning the contract खReceiving cash from the customer गTransferring control of a promised good or service to the customer घIssuing an invoice
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

602. In the five-step revenue model of IFRS 15, which is the FOURTH step?

     कRecognise revenue when a performance obligation is satisfied खDetermine the transaction price गIdentify the performance obligations in the contract घAllocate the transaction price to the performance obligations
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

603. Under IAS 8, a material prior period error should normally be corrected by:

     कDisclosing it without any adjustment खIncluding the correction in current year profit or loss only गRetrospective restatement of comparative amounts घAdjusting next year's opening share capital
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

604. Under IAS 8, a change in the estimated useful life of an item of plant is accounted for:

     कRetrospectively, restating prior periods खProspectively, in the current and future periods गAs a prior period error घThrough retained earnings only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

605. Under IAS 10, equity dividends declared after the reporting period but before the financial statements are authorised for issue are:

     कNot recognised as a liability at the reporting date but disclosed in the notes खRecognised as a liability at the reporting date गDeducted from current year profit घTreated as an adjusting event
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

606. Which of the following events after the reporting period is an ADJUSTING event under IAS 10?

     कSettlement of a court case confirming that the entity had a present obligation at the reporting date खA fire destroying a factory after the reporting date गA major acquisition announced after the reporting date घA fall in market value of investments after the reporting date
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

607. Under IAS 37, a contingent asset is disclosed in the notes when the inflow of economic benefits is:

     कPossible खProbable गRemote घVirtually certain, in which case it is still only disclosed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

608. Under IAS 37, a contingent liability (where the outflow is possible but not remote) should be:

     कIgnored completely खRecognised as a provision गDisclosed in the notes but not recognised घRecognised as an expense and a liability at half its amount
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

609. An asset has a carrying amount of Rs 500,000, fair value less costs of disposal of Rs 420,000 and value in use of Rs 450,000. The impairment loss is:

     कRs 30,000 खRs 80,000 गRs 50,000 घNil
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

610. Under IAS 36, the recoverable amount of an asset is the:

     कHigher of fair value less costs of disposal and value in use खLower of fair value less costs of disposal and value in use गHigher of carrying amount and fair value घLower of cost and net realisable value
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।