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35201020301 - Nguyễn Hoàng Yến 

Nhà của tôi  Các khoá học của tôi  Khoa Kế toán  Bộ môn Kế toán tài chính  2021. Kế toán quốc tế 1 - LT (T6) - Cô
Thanh Hải  Topic 3. Impairment  Quizzes - Topic 3: Impairment of asset (EN)

Bắt đầu vào lúc Thứ tư, 13 Tháng mười 2021, 11:59 AM
State Finished
Kết thúc lúc Thứ tư, 13 Tháng mười 2021, 12:17 PM
Thời gian thực hiện 18 phút 8 giây
Điểm 9,00 out of 10,00 (90%)

Câu Hỏi 1 Hoàn thành Đạt điểm 0,00 trên 1,00

Which of the following statements is incorrect in relation to the recognition criteria for elements of the
financial statements?

Select one:
a. Assets are recognised when it is probable that future economic benefits will flow to the entity and
the asset has a cost or value that can be measured reliably.
b. Income is recognised when an increase in future economic benefits related to a decrease in an
asset or an increase in a liability that has arisen can be measured reliably.
c. Because equity is the arithmetic difference between assets and liabilities, a separate recognition
criteria for equity is not needed in the conceptual framework.
d. Liabilities are recognised when it is probable that an outflow of resources embodying economic
benefits will result from the settlement of a present obligation and the amount at which settlement
will take place can be measured reliably.

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Câu Hỏi 2 Hoàn thành Đạt điểm 1,00 trên 1,00

What is meant by comparability when discussing financial accounting

information?

a. Information that is
measured and reported in a similar fashion across companies

b. Information has predictive or feedback value

c. Information is reasonably free from error

d. Information is timely

Câu Hỏi 3 Hoàn thành Đạt điểm 1,00 trên 1,00

The conceptual framework for financial reporting lists the qualitative characteristics of financial
statements.(i) Comparability;(ii) Verifiability;(iii) Timeliness;(iv) Understandability;(v) Relevance;(vi) Faithful
representation. Which two of the above are not included in the enhancing qualitative characteristics
listed by the conceptual framework?

Select one:
a. (ii) and (v)
b. (v) and (vi)
c. (i) and (vii)
d. (iv) and (v)

Câu Hỏi 4 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following statements in relation to income is true?

Select one:
a. The conceptual framework defines income as an increase in economic benefits which results in an
increase in equity.
b. The conceptual framework requires that all items of income are reported on a net basis.
c. Gains are normally reported separately from revenue in the Statement of profit or loss and other
comprehensive income due to the different probabilities attached to that type of income.
d. Gains and revenue are different in nature and therefore are recognised as separate elements of the
financial statements per the conceptual framework.

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Câu Hỏi 5 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following is a possible advantage of a rules-based system of financial reporting?

Select one:
a. It offers accountants more protection in the event of litigation
b. It prevents a fire-fighting approach to the formulation of standards
c. It ensures that no standards conflict with each other
d. It encourages the exercise of professional judgement

Câu Hỏi 6 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following best describes the role of the IFRS Advisory Coucil?

Select one:
a. To promote the use of International Accounting Standards amongst its members
b. To provide the IASB with the views of its members on standard setting projects
c. To select the members of the IASB
d. To prepare intepretations of International Accounting Standards

Câu Hỏi 7 Hoàn thành Đạt điểm 1,00 trên 1,00

The International
Accounting Standards Board’s (IASB’s) Conceptual Framework includes all of the
following except:

a. Comparability

b. Relevance

c. Materiality

d. Neutrality

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Câu Hỏi 8 Hoàn thành Đạt điểm 1,00 trên 1,00

Comparability is identified as an enhancing qualitative characteristic in the IASB's Conceptual Framework

for Financial Reporting. Which of the following does NOT improve comparability?

Select one:
a. Restating the financial statements of previous years when there has been a change of accounting
policy
b. Applying an entity's current accounting policy to a transaction which an entity has not engaged in
before
c. Disclosing discontinued operations in financial statements
d. Prohibiting changes of accounting policy unless required by an IFRS or to give more relevant and
reliable information

Câu Hỏi 9 Hoàn thành Đạt điểm 1,00 trên 1,00

The International
Accounting Standards Board’s (IASB’s) Conceptual Framework includes all of the
following except:

a. Qualitative
characteristics of accounting information

b. Objective
of financial reporting

c. Elements
of financial statements

d. Supplementary information

Câu Hỏi 10 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following is a fundamental quality of

useful accounting information?

a. Consistency

b. Comparability

c. Conservatism

d. Faithful representation

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