Which of the following statements concerning the IASB’s “Framework” is correct?
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5 .What is the principal purpose of the IASB’s “Framework for the Preparation and Presentation of Financial Statements”?
A To assist users in interpreting information contained in financial statements B To assist preparers of financial statements in applying standards C To assist national standard setting bodies in developing national standards D To assist the Board of the IASB in developing and reviewing standards
7 .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
8 .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
9 .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
10 .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
