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.
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 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
2 .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
3 .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
4 .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.
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 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 .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
8 .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...
9 .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
10 .Which of the following statements are correct? (1) A company might make a rights issue if it wished to raise more equity capital.(2) A rights issue might increase the share premium account whereas a bonus issue is likely to reduce it.(3) A rights issue will always increase the number of shareholders in a company whereas a bonus issue will not.
A (1) and (2) B (1) and (3) C (2) and (3)
