Intern. accounting standards and financial reporting OY

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The product 2 Item

- International Accounting Standards and financial statements !!! including and for the program Test Client !!!

- International accounting standards


Questions for the program Test Client:


Which entity applies the standard for interim financial statements?

That does not include the interim financial statements?

What body of International Financial Reporting Standards has been developing them?

Because of the number of representatives is the Committee on International Financial Reporting Standards?

The procedure ends with the development and adoption of international accounting standards?

As part of that we realized the idea of \u200b\u200bharmonization of the various accounting systems?

As part of that realized the idea of \u200b\u200bstandardization?

What part of the set of financial statements includes the fixed assets, intangible assets, financial assets, and so on?

What part of the set of financial statements includes a method of revenue recognition, subsidiaries, investment and so on?

What part of the set of financial statements include revenues, results of operations, profit from ordinary activities, etc?

What part of the set of financial statements includes net income, income and expenses, share premium and reserves at the beginning and end of the period, separately disclosing each change, and so on?

Which character are of international standards?

Who belongs to the users of financial statements?

Which country is not in a hurry to adopt new accounting standards, as it is believed that its system of accounting (US GAAP) is one of the leading in the world?

Has Russia international financial reporting standards?

What distinguishes the direct method of reporting cash flows from indirect?

What applies to the main cash flow from investing activities?

What refers to cash equivalents?

How is the activity related to the capital investment company in connection with the acquisition of land, buildings and other real estate, intangible assets and other non-current assets, as well as their sales, etc.?


etc.