Review Pelaporan Keuangan dan Standar Akuntansi
Quiz
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Business
•
University
•
Hard
Marsono Marsono
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12 questions
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1.
MULTIPLE CHOICE QUESTION
20 sec • 10 pts
IFRS adalah istilah yang digunakan untuk menunjukkan seluruh kewenangan dari IASB.
Benar
Salah
2.
MULTIPLE CHOICE QUESTION
30 sec • 10 pts
Setiap perusahaan go public yang mengklaim patuh terhadap IFRS harus mengikuti sebagian besar ketentuan akuntansi yang diatur dalam standar akuntansi berbasis IFRS dan interpretasinya, tetapi tidak perlu untuk memenuhi berbagai persyaratan pengungkapan laporan keuangan.
Benar
Salah
3.
MULTIPLE CHOICE QUESTION
30 sec • 10 pts
Badan/ lembaga utama yang memiliki pengaruh terhadap IASB adalah IFRS Advisory Council (Dewan Penasihat IFRS).
Benar
Salah
Answer explanation
Lembaga pengawas pasar m odal di tiap-tiap negara. Di Indonesia OJK pasar keuangan, di Amerika yaitu SEC
4.
MULTIPLE CHOICE QUESTION
30 sec • 10 pts
Manfaat utama dari adanya IFRS adalah agar laporan keuangan memberikan penyajian yang wajar, dan bebas dari kesalahan yang material.
Benar
Salah
5.
MULTIPLE CHOICE QUESTION
30 sec • 10 pts
Eksistensi IASB merupakan bagian dari mandat pemerintah dan oleh karena itu tidak harus mengikuti proses hukum dalam menerbitkan standar akuntansi berbasis IFRS.
Benar
Salah
6.
MULTIPLE CHOICE QUESTION
30 sec • 10 pts
IFRS merupakan singkatan dari ............
International Federation of Reporting Services
Independent Financial Reporting Standards
International Financial Reporting Standards
Integrated Financial Reporting Services
7.
MULTIPLE CHOICE QUESTION
30 sec • 10 pts
Organisasi internasional yang berperan dalam pengembangan standar akuntansi tunggal yang berkualitas tinggi adalah .................
IASB and IFRS Advisory Council
London Stock Exchange and International Securities Exchange
IOSCO and the U.S. SEC
IASB and IOSCO
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