chuan muc ke toan

Câu 195 According to IFRS 10, which types of entities are defined as exceptions when consolidating particular subsidiaries?

• Real Estate
• Investment
• Construction
• Insurance

Câu 196 According to IFRS 10, the basis for consolidation is …

• Regulatory requirements
• Size of share capital of the investee
• Control
• Number of employees

Câu 197 According to IAS 16 Property, plant and equipment, the cost includes cash equivalents paid to acquire an asset

• True
• False

Câu 198 If the assets acquired are not a business, the reporting entity shall account for the transaction or other event as __________. Nếu tài sản được mua không phải là tài sản kinh doanh thì đơn vị báo cáo sẽ hạch toán giao dịch hoặc sự kiện khác như _

• A non-controlling interest
• An asset acquisition: mua lại ts
• An adjusting event
• A business combination

Câu 199 An asset is considered to be impaired when its carrying amount is greater than its

• net selling price
• value in use
• undiscounted future cash flows
• recoverable amount

Câu 200 Under IFRS, an entity that acquires an intangible asset may use the revaluation model for subsequent measurement only if

• the useful life of the intangible asset can be reliably determined
• an active market exists for the intangible asset
• the cost of the intangible asset can be measured reliably
• the intangible asset has a finite life

Câu 201 Certain items of income and expense must be excluded when calculating an entity's profit or loss.

• True
• False

Câu 202 Are the following statements are true or false, according to IAS38 Intangible assets? (1) Intangible assets cannot be treated as having an indefinite useful life. (2) Intangible assets with a finite useful life should be measured at cost and tested annually for impairment.

• True, False
• True, True
• False, False
• False, True

Câu 203 Whether the following statement is TRUE or FALSE in accordance with IAS 40 Investment Property? Transfer to or from investment property should only be made when there is a change in their use

• True
• False

Câu 204 Whether the following statement is TRUE or FALSE in accordance with IAS 40 Investment Property? An entity should treat any difference between the measurement of an IAS 16 property and the measurement of an IAS 40 Investment Property at the date of transfer as an expense to the profit or loss

• True
• False