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Все вопросы
- A change in an accounting estimate should be accounted for: #641
- Prior period errors are not caused by: #642
- A material prior period error should be corrected: #643
- An entity's financial statements provide comparative figures for the previous five accounting periods. If the entity accounts for an item retrospectively, then: #644
- Which of the following is a change of accounting policy? #645
- Standards issued by the International Accounting Standards Board (IASB) are known as #646
- 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: #647
- Generally accepted accounting principles #648
- A soundly developed conceptual framework of concepts and objectives should not have: #649
- Which of the following is not true concerning a conceptual framework in accounting? #650