RFEI It.zach Intern Accounting Standards and Finnish. reporting
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Final standings RFEI International Standards of Accounting and financial reporting 60 issues.
Questions:
1. The accounting standards in force in a given country, are called:
2. Standardization of accounting at the international level has been:
3. Which organizations in the territory of the Russian Federation, is not required to prepare financial statements in accordance with IFRS?
4. Where is the Council of the International Accounting Standards?
5. In accordance with the principles of IFRS, the capital of the company is called:
6. The process of relocation of the Russian financial reporting statements according to international standards by the necessary adjustments called:
7. Continue with ice. The accountant should prepare financial statements in accordance with international standards on the basis of ...
8. In accordance with IFRS the financial year of the company is:
9. Select the incorrect statement.
10. The objectives of financial statements prepared under IFRS are as follows:
11. In what currency is necessary to be "international" statements?
12. the principles of preparation and presentation of financial statements include:
13. What is the qualitative characteristics of financial reporting allows users to compare the company's financial position and results of operations both in time and with
other companies?
14. According to which the assumption of all business transactions and other events are recognized at the time of the transaction and is included in the financial statements in the period in which the
are, regardless of the order receipt or disbursement of funds?
15. Observance of the requirements in accordance with IFRS necessarily to the organization could recognize some resources as an asset?
16. What form is not included in the financial statements prepared under IFRS?
17. General purpose financial statements is designed to:
18. How can the group and reflect the assets and liabilities in the "international" balance?
19. What is the currency that is widely used now, and it has a significant impact?
20. The first international accounting standards (International Accounting Standards - IAS) have been developed:
21. IAS differs from IFRS:
22. GAAP US - is:
23. Compilation of domestic commercial banks in the financial statements in accordance with IFRS are now:
24. Decrease in economic benefits during the reporting period, which occurs in the form of an outflow or depletion of assets or increase of liabilities, leading to a reduction of capital not related to his
distribution among the participants of the share capital, is the interpretation:
25. In some countries, international financial reporting standards used as national?
26. Which of the following characteristics is not a qualitative characteristic of financial statements:
27. Going concern assumes that the company:
28. At the end of February, the furniture factory working overtime to finalize the order. The company sent by the client in the beginning of March, the payment on account has been received in mid-March. Salaries for
overtime should be charged to expense:
29. Choose the incorrect statement.
30. Which group of users of financial statements prepared under IFRS, is primarily interested in information about the risks associated with investments and the income they?
Questions:
1. The accounting standards in force in a given country, are called:
2. Standardization of accounting at the international level has been:
3. Which organizations in the territory of the Russian Federation, is not required to prepare financial statements in accordance with IFRS?
4. Where is the Council of the International Accounting Standards?
5. In accordance with the principles of IFRS, the capital of the company is called:
6. The process of relocation of the Russian financial reporting statements according to international standards by the necessary adjustments called:
7. Continue with ice. The accountant should prepare financial statements in accordance with international standards on the basis of ...
8. In accordance with IFRS the financial year of the company is:
9. Select the incorrect statement.
10. The objectives of financial statements prepared under IFRS are as follows:
11. In what currency is necessary to be "international" statements?
12. the principles of preparation and presentation of financial statements include:
13. What is the qualitative characteristics of financial reporting allows users to compare the company's financial position and results of operations both in time and with
other companies?
14. According to which the assumption of all business transactions and other events are recognized at the time of the transaction and is included in the financial statements in the period in which the
are, regardless of the order receipt or disbursement of funds?
15. Observance of the requirements in accordance with IFRS necessarily to the organization could recognize some resources as an asset?
16. What form is not included in the financial statements prepared under IFRS?
17. General purpose financial statements is designed to:
18. How can the group and reflect the assets and liabilities in the "international" balance?
19. What is the currency that is widely used now, and it has a significant impact?
20. The first international accounting standards (International Accounting Standards - IAS) have been developed:
21. IAS differs from IFRS:
22. GAAP US - is:
23. Compilation of domestic commercial banks in the financial statements in accordance with IFRS are now:
24. Decrease in economic benefits during the reporting period, which occurs in the form of an outflow or depletion of assets or increase of liabilities, leading to a reduction of capital not related to his
distribution among the participants of the share capital, is the interpretation:
25. In some countries, international financial reporting standards used as national?
26. Which of the following characteristics is not a qualitative characteristic of financial statements:
27. Going concern assumes that the company:
28. At the end of February, the furniture factory working overtime to finalize the order. The company sent by the client in the beginning of March, the payment on account has been received in mid-March. Salaries for
overtime should be charged to expense:
29. Choose the incorrect statement.
30. Which group of users of financial statements prepared under IFRS, is primarily interested in information about the risks associated with investments and the income they?
31. The company "Intel" acquired land for pereprodazhi.K a group of assets will treat this purchase?
32. Which document describes how the development and application of international standards and the objectives and activities of the IASB?
33. Which elements of the financial statements reflect the characteristics of the financial position of the organization?
34. Compliance with any conditions necessary for that property in the IAS has been recognized asset of the organization?
35. Company "Astra" company delivers "Visa" for the second floor of his office building. On the first floor is the office of the "Astra". Which type of assets in accordance with IFRS "Astra" should include this building?
36. The "alpha" in November 2009 signed a contract with the organization "Betta" to conduct an independent audit of its accounts. Under the contract, the services provided must be paid before 20 March 2010. The date is the date of completion of works
the submission of an audit report, namely 20 March 2010. When, in accordance with IFRS should reflect the costs associated with the provision of audit services?
37. Is Brewing Company "Baltika" to make statements according to international standards for nine months?
38. Under IAS organizations should draw up a report on the financial situation. An analogue of the Russian document is the report?
39. The company "Domolink" on the balance of the number of buildings which it rents under operating leases. Under IFRS, it is necessary to consider how:
40. How does the profit and loss account is permitted to reflect the income and expenses?
41. In accordance with IFRS, the liability is classified as current if it is due within:
42. In a document that is part of the financial statements prepared under IFRS, reflect the information in the context of three types of activities?
43. You decide to publish IFRS financial statements for 2009, including comparative figures for the 2005-2009-8 years. Your date of transition to IFRS:
44. The elements of the financial statements, describing the results of the economic activities of the organization include:
45. Under IAS rental property is divided into two types:
46. \u200b\u200bCompany "Gold" has acquired 65% stake in "Silver" .chem will be for the "Gold" not belonging to her 35% stake in "Silver"?
47. If the parent company owns less than 100% of the voting shares of the subsidiary, therefore, there are other shareholders. As IFRS are called these shareholders?
48. The difference between the assets and liabilities of the organization called:
49. Information on what direction the activities are not specified in the "international" statement of cash flows?
50. Significant Accounting Policies under IFRS should be reflected:
51. Organizations that are significantly influenced by the investor and at the same time are not affiliated companies or jointly controlled entities are called:
52. Under IAS identifiable non-monetary asset without physical substance, it is called:
53. Plant "Astrum" is reporting under IFRS for the transmission company "Strela", which owns 80% of shares of "Astrum". On the basis of these statements "Arrow" is preparing consolidated financial statements according to international standards. Reporting "Arrow" to confirm
independent audit company "Guarantee". Which of the O RGANIZATION in this example is a parent?
54. The insurance company "Delta" owns 45% stake in the company "Gamma". Specify the type of "international" statements which should be in this situation, "Delta".
55. The "Alta" accrued salary February 10 administrative staff. March 10 salary was paid to employees. As an element of the financial statements will b
32. Which document describes how the development and application of international standards and the objectives and activities of the IASB?
33. Which elements of the financial statements reflect the characteristics of the financial position of the organization?
34. Compliance with any conditions necessary for that property in the IAS has been recognized asset of the organization?
35. Company "Astra" company delivers "Visa" for the second floor of his office building. On the first floor is the office of the "Astra". Which type of assets in accordance with IFRS "Astra" should include this building?
36. The "alpha" in November 2009 signed a contract with the organization "Betta" to conduct an independent audit of its accounts. Under the contract, the services provided must be paid before 20 March 2010. The date is the date of completion of works
the submission of an audit report, namely 20 March 2010. When, in accordance with IFRS should reflect the costs associated with the provision of audit services?
37. Is Brewing Company "Baltika" to make statements according to international standards for nine months?
38. Under IAS organizations should draw up a report on the financial situation. An analogue of the Russian document is the report?
39. The company "Domolink" on the balance of the number of buildings which it rents under operating leases. Under IFRS, it is necessary to consider how:
40. How does the profit and loss account is permitted to reflect the income and expenses?
41. In accordance with IFRS, the liability is classified as current if it is due within:
42. In a document that is part of the financial statements prepared under IFRS, reflect the information in the context of three types of activities?
43. You decide to publish IFRS financial statements for 2009, including comparative figures for the 2005-2009-8 years. Your date of transition to IFRS:
44. The elements of the financial statements, describing the results of the economic activities of the organization include:
45. Under IAS rental property is divided into two types:
46. \u200b\u200bCompany "Gold" has acquired 65% stake in "Silver" .chem will be for the "Gold" not belonging to her 35% stake in "Silver"?
47. If the parent company owns less than 100% of the voting shares of the subsidiary, therefore, there are other shareholders. As IFRS are called these shareholders?
48. The difference between the assets and liabilities of the organization called:
49. Information on what direction the activities are not specified in the "international" statement of cash flows?
50. Significant Accounting Policies under IFRS should be reflected:
51. Organizations that are significantly influenced by the investor and at the same time are not affiliated companies or jointly controlled entities are called:
52. Under IAS identifiable non-monetary asset without physical substance, it is called:
53. Plant "Astrum" is reporting under IFRS for the transmission company "Strela", which owns 80% of shares of "Astrum". On the basis of these statements "Arrow" is preparing consolidated financial statements according to international standards. Reporting "Arrow" to confirm
independent audit company "Guarantee". Which of the O RGANIZATION in this example is a parent?
54. The insurance company "Delta" owns 45% stake in the company "Gamma". Specify the type of "international" statements which should be in this situation, "Delta".
55. The "Alta" accrued salary February 10 administrative staff. March 10 salary was paid to employees. As an element of the financial statements will b
05.02.2014 8:55:51
Спасибо, все нормально