WorksheetsAKM 13-IKI
Total questions: 10
Worksheet time: 5mins
Which statement best describes the definition of liability according to PSAK?
Assets owned by the company to generate cash flows in the future
Potential obligations that will arise if an event occurs
Current obligations that are due because of future events
Current obligations that are due because of past events whose settlement results in the outflow of economic resources
The company's debts that must be settled with shares
Here are the requirements for liabilities to be classified as current according to PSAK 1, except?
The company has a conditional option to defer payment for more than 12 months
Held for trading
Due within 12 months
Settled in the normal operating cycle
No unconditional right to defer payment
What do you call bonds issued in several stages with different maturity dates?
Unsecured bonds
Registered bonds
Series bonds
Reserve fund bonds
Zero coupon bonds
The main difference between bonds and stocks is?
Bonds reflect ownership, stocks reflect loans
Bonds are only issued by the government
Bonds are proof of loans, stocks are proof of ownership
Stocks must be paid with fixed interest
Stocks have a fixed maturity date
The reason companies choose to issue bonds instead of stocks is, except for?
It does not reduce the voting rights of shareholders
There is no need to provide principal repayment funds
Bond interest can reduce tax burden
Potential to increase earnings per share
It does not disturb management ownership
What happens if a bond is issued with a coupon rate higher than the market interest rate?
The bond is sold at face value
The bond is automatically rejected by the market
The bond is sold at a discount
The bond fails to attract investors
The bond is sold at a premium
Liabilities classified as measured at fair value through profit or loss generally include?
Long-term lease liabilities
Short-term liabilities held for trading
Pension liabilities
Mortgage liabilities
Liabilities secured by assets
Liabilities that fall under the category of "other financial liabilities" in PSAK 50 may include?
Derivatives
Fair value liabilities
Stock option contracts
Long-term notes payable
Hybrid financial instruments
One of the risks of issuing bonds is?
Obligation to pay fixed interest even if profits decline
Ownership of shares changes hands
Can reduce the voting rights of shareholders
Interest burden does not affect taxes
No need to pay principal at maturity
Financial liabilities at initial recognition are measured based on?
Nominal value of debt
Historical cost
Market value at the time of reporting
Fair value at the time of initial recognition
Management's estimates regarding considerations
