ifrs-mock – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 8

ifrs-mock – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 8

3192. What is the reorganization of dividend, if an entity declares dividends to the shareholders after the reporting period but before the date the financial statements are authorized to be issued

1. None of the above
2. Depends upon the change in financial position
3. recognize the amount of dividends as a liability
4. does not recognize the amount of dividends as a liability

3193. What is the measuring unit current at the end of the reporting period is determined using a

1. general price index
2. global price index
3. central price index
4. None of the above

3194. Which of the following is not an event that could occur between the reporting date and the authorization date

1. finalization of the purchase price of an asset during the reporting period
2. destruction of a factory building by a fire after the reporting date
3. settlement of a court case that existed during the reporting period
4. discovery of an error that has an impact on the financial position or financial results of the entity for the reporting period

3195. Which standard focuses on hyperinflationary economy

1. IAS 27
2. IAS 29
3. IAS 24
4. IAS 26

3196. Which of the following are not the basis for current and future tax consequences

1. transactions that are recognized in the current period
2. future settlement of liabilities in the entity’s statement of financial position
3. None of the above
4. future recovery of assets in the entity’s statement of financial position

3197. What is not scoped under IFRS 15

1. Insurance contacts if scoped in IFRS 4
2. Non-monetary exchanges between entities in the same line of business to facilitate sales to customers
3. Lease contracts if scoped in IAS 17
4. None of the above

3198. IFRS are based on

1. both historical cost and fair value
2. historical cost
3. fair value
4. none of the above

3199. What is the reorganization of research costs incurred by an entity, as per IAS 12

1. None of the above
2. asset
3. liability
4. Depends upon the change in financial position

3200. Which type of financial statements are scoped under IAS 1

1. Both of the above
2. None of the above
3. Special Purpose
4. General Purpose

3201. Which of the following emphasize on historical cost with an exception to fixed assets which may be revalued

1. Indian GAAP
2. IFRS
3. None of the above
4. US GAAP

আমাদের কাছে থাকা লক্ষ লক্ষ মডেল টেস্ট থেকে প্রাকটিজের জন্য কিছু এখানে তুলে ধরা হল। প্রতিটি অধ্যায়ের উপরে ইশিখন.কম কুইজ চ্যালেঞ্জ এ আছে শত শত মডেল টেস্ট বার বার মডেল টেস্ট দিয়ে নিজেকে যাচাই কর এবং পুরো বাংলাদেশের সকল শিক্ষার্থীর সাথে আপনার মেধা তালিকা দেখুন। প্রশ্নে কোন প্রকার ভুল থাকলে সঠিক উত্তরসহ নিচে কমেন্ট করে জানাবেন, আমরা ঠিক করে দেবো।