T7 試験問題を無料オンラインアクセス

What are the two guiding principles of accrual accounting?

• A.Expense recognition and matching
• B.Revenue recognition and matching
• C.Cost and materiality
• D.Revenue recognition and measurement

Defined contribution plans are an example of which kind of employee benefits?

• A.Termination benefits
• B.Long-term benefits
• C.Short-term benefits
• D.Post-employment benefits

Level 2 of the conceptual framework of International Accounting Standards Board (IASB) identifies qualitative characteristics of accounting information. These characteristics distinguish more useful information from less useful information.
To what end is this distinction useful?

• A.For business strategy
• B.For organizational vision
• C.For reporting purposes
• D.For decision-making purposes

Employee benefits provided in exchange for the end of an employee's employment are considered what kind of benefits?

• A.Termination benefits
• B.Long-term benefits
• C.Short-term benefits
• D.Post-employment benefits

What is one of the primary purposes of the International Accounting Standards Board (IASB)?

• A.To develop a single set of high quality and enforceable global accounting standards
• B.To monitor International Accounting Standards Board (IASB) effectiveness
• C.To appoint Standards Advisory Council (SAC) members
• D.To align US standards and International Accounting Standards Board (IASB) standards