Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 “Presentation of Financial Statements”? (1) Revaluation surplus.(2) Dividends proposed.(3) Proceeds of equity share issue.(4) Total comprehensive income for the period.
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1 .Which of the following statements about accounting concepts are correct? (1) The entity concept requires that a business is treated as being separate from its owners.(2) The prudence concept means that the lowest possible values should be applied to income and assets and the highest possible values to expenses and liabilities.(3) The money measurement concept means that only assets capable of being reliably measured in monetary terms can be included in the financial statements.
A 1 and 2 only B 1 and 3 only C 2 and 3 only D All three statements
2 .Which of the following statements about accounting concepts are correct? (1) The money measurement concept requires all assets and liabilities to be accounted for at original (historical) cost.(2) The substance over form convention means that the economic substance of a transaction should be reflected in the financial statements, not necessarily its legal form.(3) The realisation concept means that profits or gains cannot normally be recognised in profit or loss until realised.(4) The application of the prudence concept means that assets must be understated and liabilities must be overstated in preparing financial statements.
A 1 and 3 B 1 and 4 C 2 and 3 D 2 and 4
3 .Which of the following could appear as separate items in the statement of changes in equity required by IAS 1 “Presentation of Financial Statements” as part of a company’s financial statements? (1) Gain on revaluation of land.(2) Loss on sale of investments.(3) Proceeds of an issue of ordinary shares.(4) Dividends proposed after the year end.
A 1 and 3 only B 1 and 4 only C 2 and 3 only D 2 and 4 only
4 .Which of the following items must be disclosed in a company’s published financial statements (including notes) if material, according to IAS 1 “Presentation of Financial Statements”? (1) Finance costs.(2) Staff costs.(3) Depreciation and amortisation expense.(4) Movements on share capital.
A (1) and (3) only B (1), (2) and (4) only C (2), (3) and (4) only D All four items
6 .Which of the following items must be disclosed in a company’s published financial statements? (1) Authorised share capital(2) Movements in reserves(3) Finance costs(4) Movements in non-current assets
A (1), (2) and (3) only B (1), (2) and (4) only C (2), (3) and (4) only D All four items
7 .Which of the following must be disclosed in the financial statements of a limited company, if material, in accordance with IAS 1? (1) Aggregate amount of research and development expenditure.(2) Authorised share capital.(3) Finance costs.
A (1) and (2) only B (1) and (2) only C (2) and (3) only D All three items
8 .A company has issued 50,000 ordinary shares of 25c each at a premium of 50c per share. The cash received was correctly recorded but the full amount was credited to the ordinary share capital account.Which of the following journal entries is needed to correct this error?
A B C
9 .Which of the following statements about a limited liability company’s accounting is true?
A A revaluation surplus arises when a non-current asset is sold at a profit. B The authorised share capital of a company is the maximum nominal value of shares the company may issue. C The notes to the financial statements must contain details of all adjusting events as defined in IAS 10 Events Afte...
10 .1 April 2011: A rights issue of one share for every ten in issue at that date, at USD1?50 per share.What will be the balances on the company’s share capital and share premium accounts at 30 June 2011 as a result of these issues? Share capital Share premium USD USD
A 687,500 650,000 B 675,000 375,000 C 687,500 400,000 D 687,500 150,000
