Câu 63: Is the following statement true or false, according to IAS 38 Intangible assets? “Intangible assets with a finite useful life should be measured at cost and tested annually for impairment.”

Câu 64: Is the following statement true or false, according to IAS 38 Intangible assets? “Intangible assets cannot be treated as having an indefinite useful life.”

Câu 65: 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

Câu 66: Is the following statement true or false, according to IAS 38 Intangible assets? “Expenditure during the development phase of a project may sometimes be capitalised as an intangible asset.”

Câu 67: Under IAS 36 Impairment of assets is the following statement relating to an active market true or false? “Prices are available to the public.”

Câu 68: 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

Câu 69: Under IAS 36 Impairment of assets is the following statement relating to an active market true or false? ”Willing buyers and sellers are usually found.”

Câu 71: Are the following statements true or false in respect of a lessee accounting for a lease, according to IFRS 16 Leases? (1) Any initial direct costs incurred by a lessee are added to the amount of the liability recognised in the statement of financial position.(2) Any initial direct costs incurred by a lessee are added to the amount of the asset recognised in the statement of financial position.

Câu 72: Whether the following statement is TRUE or FALSE in accordance with IAS 40 Investment Property ? “Transfer from investment property to an IAS 16 property must be made at the FV of the IP at the date of the transfer”

Câu 73: Are the following statements true or false, according to IAS1 Presentation of financial statements ? Statement 1: Biological assets should be shown in the statement of financial position. Statement 2 : The number of shares authorised for issue should be shown in the statement of financial position or the statement of changes in equity or in the notes.

Câu 74: Are the following statements true or false, according to IAS1 Presentation of financial statements ? Statement 1: An entity presenting a single statement of comprehensive income should present a statement of changes in equity Statement 2: An entity presenting a separate income statement and a statement of comprehensive income should present a statement of changes in equity

Câu 75: In which section of the statement of financial position should cash that is restricted to the settlement of a liability due 18 months after the reporting period be presented, according to IAS1 Presentation of financial statements ?

Câu 76: In which section of the statement of financial position should employment taxes that are due for settlement in 15 months' time be presented, according to IAS1 Presentation of financial statements ?

Câu 77: The Oakes Company has a loan due for repayment in six months' time, but Oakes has the option to refinance ( taí cấp vốn) for repayment two years later. Oakes plans to refinance this loan. In which section of its statement of financial position should this loan be presented, according to IAS1 Presentation of financial statements ?

Câu 78: According to IAS23 Borrowing costs, which TWO of the following assets could be treated as qualifying assets for the purpose of capitalising interest costs?

Câu 79: On 1 April 20X8 The Arrakis Company took out a loan to finance the construction of a building. Work on the building commenced on 1 July 20X8 and was completed on 31 March 20X9. The building was brought into use on 1 July 20X9. According to IAS23 Borrowing costs, what is the period over which borrowing costs relating to the project should be capitalised?

Câu 80: On 1 January 20X9 The Cygan Company took out a loan of CU26 million in order to finance the renovation of a building. The renovation work started on the same date. The loan carried interest at 10%. Work on the building was substantially complete on 31 October 20X9. The loan was repaid on 31 December 20X9 and CU180,000 investment income was earned in the period to 31 October on those parts of the loan not yet used for the renovation. According to IAS23 Borrowing costs, what is the total amount of borrowing costs to be included in the cost of the building?

Câu 81: Are the following statements in relation to development true or false, according to IAS38 Intangible assets ? Statement 1: The products being developed should have already been put into commercial production or use. Statement 2: Development involves the application of research findings.

Câu 82: According to IAS38 Intangible assets, which TWO of the following criteria are relevant in determining the useful life of an intangible asset?

Câu 83: Under the principles of IAS 16 Property, plant and equipment, which two of the following should be included in the cost of an item of property, plant and equipment?

Câu 84: Are the following statements regarding the cost of an asset true or false, according to IAS 16 Property, plant and equipment? (1) The cost includes cash equivalents paid to acquire an asset. (2) The cost includes the fair value of any non-monetary consideration given to acquire an asset.

Câu 85: The Scandium Company is commencing a new construction project, which is to be financed by borrowing. The key dates are as follows: According to IAS 23 Borrowing costs, from what date can Scandium commence the capitalisation of borrowing costs?