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  • Items of financial information are material if: #41
  • The information which must be provided so as to properly identify each component of a set of financial statements does not include: #42
  • Which of the following would generally not be classified as a current asset? #43
  • The main financial performance statement is: #44
  • The main purpose of the statement of changes in equity is: #45
  • The notes to the financial statements should not provide information: #46
  • Which of the following would qualify as a small or medium-sized entity in accordance with the criteria specified in the IFRS for SMEs? #47
  • The abbreviation "GAAP" stands for: #48
  • The IFRS for SMEs states that the qualitative characteristics of financial information are: #49
  • The term "accounting policies" does not refers to: #50
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