Вопросы по дисциплине:
Бухгалтерская финансовая отчетность
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| № | Вопрос | Действия |
|---|---|---|
| 251 | For all changes in accounting policy, the entity concerned must disclose: | Открыть |
| 252 | A change in an accounting estimate should be accounted for: | Открыть |
| 253 | Prior period errors are not caused by: | Открыть |
| 254 | A material prior period error should be corrected: | Открыть |
| 255 | An entity's financial statements provide comparative figures for the previous five accounting periods. If the entity accounts for an item retrospectively, then: | Открыть |
| 256 | Which of the following is a change of accounting policy? | Открыть |
| 257 | Standards issued by the International Accounting Standards Board (IASB) are known as | Открыть |
| 258 | When preparing its financial statements for 2016, a company discovers an error in the 2015 financial statements. The 2015 revenue figure should have been £102m but was erroneously reported as £100m. This difference is regarded as material. The comparative figure for revenue shown in the 2016 financial statements should be: | Открыть |
| 259 | Generally accepted accounting principles | Открыть |
| 260 | A soundly developed conceptual framework of concepts and objectives should not have: | Открыть |