CFA 2018 quest bank questions reading 23 financial reporting standards

1ÿ9 7ÿÿ13ÿ32ÿ 0123ÿ567ÿ89  123ÿÿÿ  !"#$%&'ÿ)*+ÿ,-,.,/ 123ÿ9ÿÿ  !"#$%&'ÿ)*+ÿ,4/567 123ÿ ÿÿ  !"#$%&'ÿ)*+ÿ,-,.78 123ÿ ÿÿ  !"#$%&'ÿ)*+ÿ,-,.68 123ÿ8ÿÿ  !"#$%&'ÿ)*+ÿ,-,.,- 9":!%;"@ÿ#$>$"A"'$#Bÿ>??&;F'G+ 01%'?&A"ÿ#$>$"A"'$ÿ>''!'??&!'$%'Cÿ?N&%?"#ÿ>;"ÿA&#$ÿ@%K"@Mÿ$&ÿP"ÿ'>C"A"'$ÿ?&AA"'$>;Mÿ!'P&!$ÿ=%'>'?%>@ÿ#$>$"A"'$#ÿ>'$%$!@ÿ#$>$"A"'$#ÿ%#ÿ$&ÿL;&_%K";#ÿJ%$Nÿ!#"=!@ %'=&;A>$%&'I 31U%'>'?%>@ÿ#$>$"A"'$#ÿ?&!@'Mÿ=&;Aÿ%=ÿ;"L&;$%'Cÿ#$>';@ÿ"=="?$ÿ&'ÿ%$#ÿ">;'%'C#IÿD'ÿ>'>@M#$ÿ#N&!@?$%&'ÿ%=+ 01A>'>C"A"'$ÿN>#ÿ'&$ÿ"QL@>%'"?$%&'ÿ%#ÿ'&$ÿC&_";'"$%&'#I 31'&ÿ>??&!'$%'Cÿ#$>';