चार्टर्ड एकाउन्टेन्सी (CA, ACCA)

CA / ACCA: प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

1631. Under IAS 37, a provision for a single obligation, such as one lawsuit, is normally measured at:

      कThe expected value of all possible outcomes खThe individual most likely outcome, adjusted for other possible outcomes गThe maximum possible amount घNil until the case is settled
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1632. Under IAS 37, a decommissioning provision is measured at present value. The annual increase in the provision due to the passage of time (unwinding of the discount) is recognised as:

      कA finance cost in profit or loss खAn addition to the cost of the asset गOther comprehensive income घA reduction of revenue
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1633. In a sole trader's final accounts, closing inventory given as an adjustment outside the trial balance appears in:

      कThe balance sheet only खThe debit side of the trading account only गThe profit and loss account and the capital account घThe credit side of the trading account and in the balance sheet as a current asset
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1634. Under IAS 2, the specific identification of costs must be used for:

      कAll inventories खLarge numbers of interchangeable items गItems that are not ordinarily interchangeable and goods produced for specific projects घAgricultural produce only
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1635. Under IAS 2, when inventory that was written down to net realisable value later has a higher NRV, the write-down:

      कCannot be reversed खIs reversed, but not above the original cost गIs reversed to the new NRV even if above cost घIs reversed through OCI
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1636. Under IAS 24, which of the following is NOT, by itself, a related party of an entity?

      कA supplier with which the entity transacts a significant volume of business खA subsidiary of the entity गA member of its key management personnel घA close family member of a director
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1637. Under IAS 19, termination benefits are recognised at the earlier of when the entity can no longer withdraw the offer and when it:

      कPays the benefit खSigns its financial statements गReceives tax relief on them घRecognises related restructuring costs under IAS 37
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1638. Under IAS 19, the cost of accumulating paid absences (leave that can be carried forward) is recognised:

      कOnly when the leave is actually taken खOn retirement गAs employees render service that increases their entitlement घNever
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1639. Under IFRS 1, a first-time adopter prepares its opening IFRS statement of financial position as at the:

      कEnd of its first IFRS reporting period खDate of transition to IFRSs गDate of incorporation घDate of its first audit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1640. Under IFRS 10, an entity that meets the definition of an investment entity generally:

      कMeasures its investments in subsidiaries at fair value through profit or loss instead of consolidating them खConsolidates all subsidiaries line by line गUses the equity method for subsidiaries घUses proportionate consolidation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।