篩選結(jié)果 共找出67

Prepare the company's statement of financial position as at 31 December 20X4, complying as far as?possible with IAS 1 Presentation of financial statements. Details of non-current assets, adjusted appropriately, should appear as they are presented in the question.

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59

【論述題】

The statement of profit or loss for the year ended 31 October 20X7

The statement of changes in equity for the year ended 31 October 20X7

The statement of financial position as at 31 October 20X7

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62

【論述題】

The statement of profit or loss for the year ended 31 October 20X6

The statement of financial position as at 31 October 20X6

Which of the following events occurring after the reporting period are classified as adjusting, if material?

1?The sale of inventories valued at cost at the end of the reporting period for a figure in excess of cost

2?A valuation of land and buildings providing evidence of an impairment in value at the year end

3?The issue of shares and loan notes

4?The insolvency of a customer with a balance outstanding at the year end

A

1?and?3

B

2?and?4

C

2?and?3

D

1?and

The financial statements of Overexposure Co for the year ended 31 December 20X1 are to be approved

on 31 March 20X2. Before they are approved, the following events take place.

1?On 14 February 20X2 the directors took the strategic decision to sell their investment in Quebec Co despite the fact that this investment generated material revenues.

2?On 15 March 20X2, a fire occurred in the eastern branch factory which destroyed a material amount of inventory. It is

estimated that it will cost $505,000 to repair the significant damage done to the factory.

3?On 17 March 20X2, a customer of Overexposure Co went into liquidation. Overexposure has been advised that it is unlikely

to receive payment for any of the outstanding balances owed by the customer at the year end.

How should these events reflected in the financial statements at 31 December 20X1?

Adjust????????????????????? ?Disclose?????????????????????????? Do nothing

A

?3??????????????????????????? ??? 2, 3????????????????????????????????????? ?1

B

2, 3???????????????????????????????1??????????????????????????????????????????-

C

3??????????????????????????????? 1, 2??????????????????????????????????????? ?-

D

?2???????????????????????????????? 3, 1?

Which of the following events between the reporting date and the date the financial statements are authorised for issue must

be adjusted in the financial statements?

1?Declaration of equity dividends

2?Decline in market value of investments

3?The announcement of changes in tax rates

4?The announcement of a major restructuring

A

1?only

B

2?and 4

C

3?only

D

None of them

Which of the following is the correct definition of an adjusting event after the reporting period?

A

An event that occurs between the reporting date and the date on which the financial statements

are authorised for issue that provides further evidence of conditions that existed at the reporting date

B

An event that occurs between the reporting date and the date on which the financial statements

are authorised for issue that provides evidence of conditions that arose subsequent to the

reporting date

C

An event that occurs after the date the financial statements are authorised for issue that provides further evidence of conditions that existed at the reporting date

D

?An event that occurs after the date the financial statements are authorised for issue that

provides evidence of conditions that arose subsequent to the reporting date