ifrs-mock – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 12

ifrs-mock – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 12

3232. Which term refers to, the estimated selling price that is realizable in the normal course of business less the estimated cost required to complete and make the sale

1. MRP
2. NPV
3. Fair Value
4. NRV

3233. What is an short term employee benefit

1. gratuities
2. salary
3. pension payment
4. insurance payment

3234. What should be disclosed as per IAS 38

1. Useful life
2. Revaluations
3. All of the above
4. Amortization method

3235. Which type of lease, transfers substantially all the risks and rewards of ownership to the lessee

1. Depends upon the change in financial position
2. operating lease
3. finance lease
4. None of the above

3236. Does the change in accounting policy justified for a limited company which has been valuing its closing inventories under the weighted-average cost method. In 2008, management decided to change its accounting policy relating to the valuation of inventories to first-in, first-out (FIFO) method since it was considered to more accurately reflect the usage and flow of inventories in the economic cycle

1. Yes
2. the change is validNo
3. the change is invalidDepends upon the change in financial position
4. Depends upon the value of inventories

3237. What is an termination benefit for employee

1. gratuities
2. salary
3. pension payment
4. insurance payment

3238. How much revenue should Trident Limited recognize, if under the terms of the arrangement that Trident Limited has with a customer, the customer gets a 2% discount on the total purchases that they make over a 12-month period, provided the total purchases exceed $1 million per year. During the 9 month financial period from April 1, 2008, to December 31, 2008, the sales to the customer were $900,000

1. $1.2 million$882
2. 000$782
3. 000$900
4. 000″;}}

3239. Who is responsible for participating in the process for appointing trustees and approving the appointment of trustees according to the guidelines set out in the IFRSF’s Constitution, as per IASB structure

1. Monitoring Board
2. IASB
3. IFRS Foundation
4. ASAF

3240. What would be the deferred tax liability, if any for the Productive Inc., that might arise on the plant and equipment at December 31, 2008, assuming a tax rate of 30% and the Productive Inc. acquired plant and equipment for $12 million on January 1, 2008. The asset is depreciated over four years on the straight-line basis, and the local tax code permits the management to depreciate the asset at 30% a year for tax purposes

1. 600
2. 000$9 million$180
3. 000Zero

3241. Which of the following is scoped under IAS 17

1. licensing agreements for motion picture films
2. licensing agreements for plays
3. financial statements of lessees
4. None of the above

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।