File 2 CMKTQT (3)

File 2 CMKTQT (3)

12th Grade

•

56 Qs

quiz-placeholder

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File 2 CMKTQT (3)

File 2 CMKTQT (3)

Assessment

Quiz

•

Other

•

12th Grade

•

Practice Problem

•

Hard

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56 questions

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1.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Which of the following is within the scope of IAS 37 Provisions, contingent liabilities and contingent assets?

Future payments under employment contracts

Future payments on vacant leasehold premises

2.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Let's say you need 100,000 to build a house in 8 months but you're going to use general current borrowings to fund yourself rather than getting a specific loan. Your current borrowings are: 1 million of 10% loan finance and 2 million of 6% loan finance. What borrowing costs should be capitalised?

4,888

10,000

3.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

In a normal CGU impairment - what gets impaired first?

Goodwill

PPE

4.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

How much is Goodwill?

50

100

5.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Your company owns 40% of another company - is that company your subsidiary?

Yes

No

6.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

If an IFRS disagrees with the conceptual framework - then what should be followed?

The IFRS

The framework

7.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Contract assets and receivables shall be accounted for in accordance with ______

IFRS 15 Revenue

IFRS 9 Financial instruments

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