In which one of following circumstance can “fair presentation” in accordance with IFRS be presumed?
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1 .Which of the following statements concerning the IASB’s “Framework” is correct?
A It is an International Accounting Standard B It does not define elements of financial statements C It specifies criteria for recognising items in financial statements D It specifies standards for measurement and disclosure of items in financial statements
2 .What are the assumptions which underlie the preparation of general purpose financial statements?
A Accrual basis and prudence concept B Going concern and materiality C Accrual basis and going concern D Prudence concept and materiality
3 .Which of the following are the qualitative characteristics that make information provided in financial statements useful to users?
A Comparability, relevance, reliability, understandability B Consistency, materiality, neutrality, understandability C Comparability, materiality, reliability, completeness D Completeness, relevance, neutrality, prudence
4 .Some qualities of useful information in financial statements are:(1) Prudence(2) Neutrality(3) Consistency (4) Substance over formWhich of these qualities contribute to the attribute of reliability?
A 1, 2 and 3 only B 1, 2 and 4 only C 1, 3 and 4 only D 2, 3 and 4 only
5 .Which one of the following statements concerning the recognition of an item in financial statements is correct?
A An item must be recognised if it meets the definition of an element B An item can be recognised even if can only be depicted in words C Disclosure in the notes may be used as an alternative to recognition D An item can only be recognised if its value can be measured reliably
7 .The management of ZiZi intends to liquidate the company in the last quarter of 2012.On what basis should the financial statements for the year ended 30 June 2011 be prepared?
A Going concern with no specific disclosure of material uncertainties B Going concern with specific disclosure of material uncertainties C On a basis other than going concern with disclosure of that fact D On a basis other than going concern with disclosure of that fact and reasons
8 .Which of the following statements is correct?
A Materiality depends on the size of an omission or misstatement B Material items may be aggregated with similar items in the financial statements C Immaterial items need not be presented separately D Immaterial items can be aggregated in the financial statements but not in the notes
9 .What comparative information must be disclosed in accordance with IAS 1 “Presentation of Financial Statements”?
A All numerical and narrative information for the previous period B All numerical information only C Previous period narrative which is relevant to the current period D Previous period statement of financial position and statement of comprehensive income only
10 .In which financial statements will dividends paid during the year be presented?
A Cash flow statement and statement of comprehensive income B Cash flow statement and statement of changes in equity C Statement of financial position and statement of changes in equity D Statement of comprehensive income and statement of financial position
