Which of the following best describes the purpose of disclosure notes in the financial statements?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Which of the following items could appear in a company's statement of cash flows?1 Surplus on revaluation of non-current assets2 Proceeds of issue of shares3 Proposed dividend4 Irrecoverable debts written off5 Dividends received
A 1, 2 and 5 only B 2, 3, 4, 5 only C 2, 5 only D 3, 4only
2 .Part of the process of preparing a company's statement of cash flows is the calculation of cash inflow from operating activities.Which of the following statements about that calculation (using the indirect method) are correct?1 Loss on sale of operating non-current assets should be deducted from net profit before taxation.2 Increase in inventory should be deducted from operating profits.3 Increase in payables should be added to operating profits.4 Depreciation charges should be added to net profit before taxation.
A 1, 2 and 3 B 1, 2 and 4 C 1, 3 and 4 D 2, 3 and 4
3 .For an asset to be classified as 'held for sale' under IFRS 5 Non-current Assets Held for Sale and Discontinued Operations its sale must be 'highly probable'. Which one of the following is not a requirement if the sale is to be regarded as highly probable?
A Management must be committed to a plan to sell the asset. B A buyer must have been located for the asset. C The asset must be marketed at a reasonable price. D The sale should be expected to take place within one year from the date of classification.
4 .At what amount should an asset classified as 'held for sale' be measured?
A Lower of carrying amount and fair value less costs of disposal B Lower of carrying amount and value in use C Higher of value in use and fair value less costs of disposal D Higher of carrying amount and recoverable amount
5 .Which one of the following events taking place after the year end but before the financial statements were authorised for issue would require adjustment in accordance with IAS 10 Events after the Reporting Period?
A Three lines of inventory held at the year end were destroyed by flooding in the warehouse. B The directors announced a major restructuring. C Two lines of inventory held at the year end were discovered to have faults rendering them unsaleable. D The value of the company's investments fell sharply....
7 .For which class or classes of assets should a company disclose in the notes to the financial statements a reconciliation of the opening carrying amount to the closing carrying amount, showing the movements in the period?1 Cash2 Intangible assets3 Tangible non-current assets4 Trade receivables
A 3 only B 2 and 3 only C 1 and 4 only D 1 only
8 .Which of the following should be disclosed in the note to the financial statements for inventories?1 The date the inventories were purchased or manufactured and/or how long they have been held as inventories2 The amount of inventories carried at net realisable value3 The accounting policies adopted in measuring inventories4 The useful life of the inventories
A 3 only B 2 and 3 only C 1 and 4 only D 1 only
9 .Which of the following should be disclosed in the note to the financial statements for intangible assets?1 The method of amortisation used2 A reconciliation of the carrying amount at the beginning and end of the period3 The useful life of the assets4 The net realisable value of any deferred development costs capitalised
A 1, 2 and 3 only B 2 and 3 only C 2, 3 and 4 only D 2 only
10 .On 1 October 2013, Hoy had $2·5 million of equity shares of 50 cents each in issue.No new shares were issued during the year ended 30 September 2014, but on that date there were outstanding share options to purchase 2 million equity shares at $1.20 each. The average market value of Hoy’s equity shares during the year ended 30 September 2014 was $3 per share.Hoy’s profit after tax for the year ended 30 September 2014 was $1,550,000.In accordance with IAS 33 Earnings per Share, what is Hoy’s diluted earnings per share for the year ended 30 September 2014?
A 25.0 cents B 22.1 cents C 31.0 cents D 41.9 cents
