Вопросы по дисциплине:
Основы анализа бухгалтерской финансовой отчетности
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| № | Вопрос | Действия |
|---|---|---|
| 51 | An entity may change one of its accounting policies: | Открыть |
| 52 | A change in accounting policy which does not result from the initial application of an international standard must normally be accounted for: | Открыть |
| 53 | For all changes in accounting policy, the entity concerned must disclose: | Открыть |
| 54 | A change in an accounting estimate should be accounted for: | Открыть |
| 55 | Prior period errors are not caused by: | Открыть |
| 56 | A material prior period error should be corrected: | Открыть |
| 57 | An entity's financial statements provide comparative figures for the previous five accounting periods. If the entity accounts for an item retrospectively, then: | Открыть |
| 58 | Which of the following is a change of accounting policy? | Открыть |
| 59 | Standards issued by the International Accounting Standards Board (IASB) are known as | Открыть |
| 60 | 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 |