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CONCEPTUAL FRAMEWORK Câu Hỏi Đúng Đạt điểm 1,00 1,00 Đặt cờ Đoạn văn câu hỏi In relation to measurement of the elements of financial statements Select one: a The Framework adopts a mixed attribute accounting model b The Framework includes detailed concepts and principles for selecting which measurement basis should be used for particular elements of financial statements c Net realisable value is the preferred basis for measurement of assets d The Framework acknowledges that a variety of measurement bases are used to different degrees and in varying combinations in financial statements Phản hồi The correct answer is: The Framework acknowledges that a variety of measurement bases are used to different degrees and in varying combinations in financial statements Câu Hỏi Đúng Đạt điểm 1,00 1,00 Đặt cờ Đoạn văn câu hỏi If management intends to liquidate the entity’s operations, financial statements are prepared on the basis of Select one: a Financial statements not have to be prepared b Historical cost with a note that the entity is about to liquidate c Expected liquidation values d Historical cost Phản hồi The correct answer is: Expected liquidation values Câu Hỏi Đúng Đạt điểm 1,00 1,00 Đặt cờ Đoạn văn câu hỏi The going concern assumption underlying the preparation of financial statements is also know as: Select one: a the prudence principle b the continuity assumption c the historical cost measurement basis d the matching principle Phản hồi The correct answer is: the continuity assumption Câu Hỏi Sai Đạt điểm 0,00 1,00 Đặt cờ Đoạn văn câu hỏi The accountant is aware that some members of the Board of Lee have little understanding of accounting and he is worried about his presentation of the financial statements at the Board meeting How should he deal with this situation? Select one: a He should classify, characterise and present the information clearly and precisely b He should deliver his presentation just to those who are financially qualified c In doing his presentation he should omit any complex issues, so that everybody can understand what he is saying d He should open his presentation with the advice that some of them may not understand all of it Phản hồi The correct answer is: He should classify, characterise and present the information clearly and precisely Câu Hỏi Đúng Đạt điểm 1,00 1,00 Đặt cờ Đoạn văn câu hỏi The company's statement of profit or loss prepared using historical costs showed a loss from operating its shops, but the company is aware that the increase in the value of its properties during the period far outweighed the operating loss Because loss on operating the shops, the accountant is considering the issue of going concern If it were decided that this company was no longer a going concern at the reporting date, which of the following would apply in accordance with the Conceptual Framework? Select one: a The financial statements should be prepared on a different basis b All the assets should be liquidated c The financial statements should be prepared as normal and the going concern status disclosed in the notes d Financial statements not need to be prepared Phản hồi The correct answer is: The financial statements should be prepared on a different basis Câu Hỏi Đúng Đạt điểm 1,00 1,00 Đặt cờ Đoạn văn câu hỏi Recognition is the process of including within the financial statements items which meet the definition of an element according to the IASB’s Conceptual Framework for Financial Reporting Which of the following items should be recognised as an asset in the statement of financial position of a company? Select one: a A highly lucrative contract signed during the year which is due to commence shortly after the year end b A government grant relating to the purchase of an item of plant several years ago which has a remaining life of four years c A skilled and efficient workforce which has been very expensive to train Some of these staff are still in the employment of the company d A receivable from a customer which has been sold (factored) to a finance company The finance company has full recourse to the company for any losses Phản hồi The correct answer is: A receivable from a customer which has been sold (factored) to a finance company The finance company has full recourse to the company for any losses Câu Hỏi Đúng Đạt điểm 1,00 1,00 Đặt cờ Đoạn văn câu hỏi The company's statement of profit or loss prepared using historical costs showed a loss from operating its shops, but the company is aware that the increase in the value of its properties during the period far outweighed the operating loss The accountant decides that the properties should be revalued Which concept or qualitative characteristic has been applied in making this decision? Select one: a Materiality b Timeliness c Going concern d Relevance Phản hồi The correct answer is: Relevance Câu Hỏi Đúng Đạt điểm 1,00 1,00 Đặt cờ Đoạn văn câu hỏi Which of the following is NOT a duty of the IFRS Interpretations Committee? Select one: a To publish draft interpretations for public comment b To work directly with national standard setters to bring about convergence with IFRS c To provide guidance on financial reporting issues not specifically addressed in IFRSs d To interpret the application of International Financial Reporting Standards Phản hồi The correct answer is: To work directly with national standard setters to bring about convergence with IFRS Câu Hỏi Đúng Đạt điểm 1,00 1,00 Đặt cờ Đoạn văn câu hỏi The measurement method most commonly used in the preparation of financial statements is: Select one: a realisable value b present value c historical cost d current cost Phản hồi The correct answer is: historical cost Câu Hỏi 10 Sai Đạt điểm 0,00 1,00 Đặt cờ Đoạn văn câu hỏi Which of the following statements is INCORRECT in relation to the recognition criteria for elements of the financial statements? Select one: a Assets are recognised when it is probable that future economic benefits will flow to the entity and the asset has a cost or value that can be measured reliably b Income is recognised when an increase in future economic benefits related to a decrease in an asset or an increase in a liability that has arisen can be measured reliably c Liabilities are recognised when it is probable that an outflow of resources embodying economic benefits will result from the settlement of a present obligation and the amount at which settlement will take place can be measured reliably d Because equity is the arithmetic difference between assets and liabilities, a separate recognition criteria for equity is not needed in The Framework Phản hồi The correct answer is: Income is recognised when an increase in future economic benefits related to a decrease in an asset or an increase in a liability that has arisen can be measured reliably Câu Hỏi 11 Sai Đạt điểm 0,00 1,00 Đặt cờ Đoạn văn câu hỏi An asset is defined in the conceptual framework as: Select one: a a resource controlled by the entity as a result of future events and from which possible future economic benefits may flow to the entity b a resource controlled by the entity from which future economic benefits are expected to flow to the entity c a resource controlled by the entity as a result of past events d a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity Phản hồi The correct answer is: a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity Câu Hỏi 12 Sai Đạt điểm 0,00 1,00 Đặt cờ Đoạn văn câu hỏi In relation to the concept of recognition of an item in the financial statements: Select one: a Items of equity must satisfy both the probability and measurement criteria before they can be recognised b For items to qualify for recognition in the financial statements as liabilities or income they must first satisfy the definition of an element, and then meet both the probability and measurement requirements in relation to recognition c Assets can only be recognised where there is a high probability of future economic benefits flowing to the entity d Expenses are recognised when a decrease in a future economic benefit related to an increase in an asset or a decrease in a liability has arisen that can be measured reliably Phản hồi The correct answer is: For items to qualify for recognition in the financial statements as liabilities or income they must first satisfy the definition of an element, and then meet both the probability and measurement requirements in relation to recognition Câu Hỏi 13 Sai Đạt điểm 0,00 1,00 Đặt cờ Đoạn văn câu hỏi The Framework focuses on: Select one: a privately owned business entities only b business entities, although the concepts may be applied to other types of entities, such as not-for profit entities c all types of entities, including business entities, government and not-for profit entities d business entities only, including private and state owned business entities Phản hồi The correct answer is: business entities only, including private and state owned business entities Câu Hỏi 14 Sai Đạt điểm 0,00 1,00 Đặt cờ Đoạn văn câu hỏi General Purpose Financial Statements: Select one: a are only necessary for users who not have the power to obtain information in addition to that contained within the General Purpose Financial Statement b focus on disclosing information relevant to assessing the ability of an entity to generate future cash flows c meet the information needs that are common to all users d provide all the information that users may need to make economic decisions Phản hồi The correct answer is: meet the information needs that are common to all users Câu Hỏi 15 Sai Đạt điểm 0,00 1,00 Đặt cờ Đoạn văn câu hỏi Which of the following statements is INCORRECT? Select one: a The Framework defines the objective of financial statements