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

The IASB evaluates the merits of adding a potential item to its agenda mainly by reference to the needs of

• A.investors.
• B.regulatory authorities.
• C.tax agencies.
• D.suppliers.

Which one of the following is an accurate definition of fair value of an asset?

• A.The amount yet to be written off over the remainder of the asset's useful life.
• B.The cost of replacing an asset with an identical item.
• C.The price for which an asset could be sold net of disposal costs.
• D.The price for which an asset could be sold in an orderly transaction between market participants at the measurement date.

According to the IASB's Conceptual Framework, the key reason general purpose financial statements are produced is to satisfy the information needs of

• A.capital providers.
• B.employees.
• C.internal users.
• D.management.

In the context of a regulatory framework, a principles-based system

• A.attempts to cover specific eventualities.
• B.is a rule-driven approach.
• C.provides a theoretical basis with broad terms of reference.
• D.removes any element of judgement by providing clear requirements.

The two fundamental qualitative characteristics of the financial information are

• A.verifiability and relevance.
• B.relevance and comparability.
• C.faithful representation and comparability.
• D.relevance and faithful representation.