KKTĐ

Chairman of the reporting entity is considered as a related party of this reporting entity. Is this statement true or false according to VAS 26?

• True

• False

In the investor's separate financial statements, dividends received from its associates should be treated as increases in "financial income". Is this statement true or false in accordance with VAS 07?

• False

• True

Shares of profit of associates are included in the investor's separate statement of profit or loss. Is this statement true or false in accordance with VAS 07?

• True

• False

Shares of profit of associates are included in the investor's consolidated statement of profit or loss. Is this statement true or false in accordance with VAS 07?

• True

• False

General administration costs in connection with a business combination should be included in the consideration transferred in this business combination. Is this statement true or false in accordance with VAS 11?

• True

• False

According to VAS 25, a group consists of a parent, all of its subsidiaries and associates. Is this statement true or false?

• True

• False

Parents of a person who has significant influence over the reporting entity is considered as a related  party of this reporting entity. Is this statement true or false according to VAS 26?

• True

• False

Which of the following is the criterion for the treatment of an investment as a subsidiary?

• Ownership of 50% of the equity shares of the investee

• Ability to exercise control

• Existence of significant influence

• Right to participate in policy-making processes of the investee

Fees paid to consultants in connection with a business combination should be included in the consideration transferred in this business combination. Is this statement true or false in accordance with VAS 11?

• True

• False

In the investor's separate financial statements, the investor measures investments in joint ventures at cost. Is this statement true or false in accordance with VAS 08?

• True

• False