Financial-Accounting-and-Reporting 試験問題を無料オンラインアクセス

The accounting policies used by companies must result in financial reports that are

• A.easy to read.
• B.signed by the CEO or equivalent.
• C.comparable with previous years' reports.
• D.independently audited.

Which one of the following includes social reporting guidelines?

• A.Generally Accepted Accounting Principles (GAAP)
• B.International Financial Reporting Standards (IFRS)
• C.International Accounting Standards (IAS)
• D.Global Reporting Initiative (GRI)

An agent is answerable under the contract to the agent's principal and must account for the resources of the agent's principal and the money the agent has gained working on the principal's behalf. In the context of agency, this definition describes an agent's

• A.accountability.
• B.fiduciary duty.
• C.contract.
• D.relationship.

X was influenced by G Co's audit report and dividend declaration, and decided to invest in the securities of the company. What should X be cautious about before investing in the shares of the company?
X should be aware that

• A.the auditor's report is influenced by the directors.
• B.the declaration of dividends assures high earnings per share.
• C.the auditor's report refers to the company's prior year financials.
• D.a declaration of dividend is the ultimate measure of a company's profitability.

Which one of these is a key principle of good corporate governance?

• A.non-disclosure of directors' agency relationship with the company
• B.restriction of shareholders' rights in decision-making
• C.effective management of the employees of the company
• D.effective communication with shareholders