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Corporate Reporting 2

Total questions: 12

Worksheet time: 9mins

Name
Class
Date
1.

What is the name for IAS 16?

(a)  

2.

IAS 2 standards governing......

a)

Accounting for financial instruments.

b)

Accounting for inventories

c)

Investment in Associates

d)

Subsidiaries

3.

If the carrying value of tangible non current assets is higher than recoverable amount, the difference will be known as (a)  

4.

Which of the following types of subsequent expenditures is not normally capitalized?

a)

Additions

b)

Improvements

c)

Repairs and maintenance

d)

Rearrangements

5.

Any method of depreciation should be both systematic and rational.

a)

True

b)

False

6.

Who issues IFRS/IAS?

a)

IASB

b)

IFRS Foundation

c)

IFRS Interpretation Committee

d)

IFRS Advisory Council

7.

Which is correct?

a)

IAS1 Presentation of Financial Statements

b)

IAS2 Presentation of Financial Statements

c)

IFRS1 Presentation of Financial Statements

d)

IFRS2 Presentation of Financial Statements

e)

IFRS3 Presentation of Financial Statements

8.

Which is correct?

a)

IAS10 Events after the Reporting Period

b)

IAS3 Events after the Reporting Period

c)

IAS12 Events after the Reporting Period

d)

IAS8 Events after the Reporting Period

9.

Which is correct?

a)

IAS12 income Taxes

b)

IAS14 income Taxes

c)

IAS10 income Taxes

d)

IAS8 income Taxes

10.

Which is correct?

a)

IAS16 Property, Plant and equipment

b)

IFRS16 Property, Plant and equipment

c)

IAS15 Property, Plant and equipment

d)

IFRS15 Property, Plant and equipment

11.

Which is correct?

a)

IAS37 Provisions, Contingent Liabilities and Contingent assets

b)

IAS36 Provisions, Contingent Liabilities and Contingent assets

c)

IFRS37 Provisions, Contingent Liabilities and Contingent assets

d)

IFRS36 Provisions, Contingent Liabilities and Contingent assets

12.

Which is correct?

a)

IAS35 Intangible Assets

b)

IAS36 Intangible Assets

c)

IAS37 Intangible Assets

d)

IAS38 Intangible Assets