ias – ias – কুইজ মডেল টেস্ট অনুশীলন – 1

ias – ias – কুইজ মডেল টেস্ট অনুশীলন – 1

3044. Which condition should be met by a parent company to present consolidated financial statements

1. parent is a subsidiary and the owner of the parent has no objection to the parent not presenting consolidated financial statementsparent has neither filed
2. nor is in the process of filing
3. the financial statements with any regulatory or similar authority for the purpose of issuing any instruments to the publicAll of the above
4. parent’s debt or equity is not traded in the public market

3045. When should the financial reports of the subsidiary need not be consolidated

1. parent is a subsidiary and the owner of the parent has no objection to the parent not presenting consolidated financial statements
2. None of the above
3. parent’s debt or equity is not traded in the public market
4. the parent loses the power to govern the financial and operating policies of the subsidiary

3046. 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

3047. How does the provisions for restructuring are measured

1. at a probability-weighted expected value
2. Depends upon the change in financial position
3. None of the above
4. at the most likely amount

3048. What does contract does not include

1. decrease in revenue due to increase or shortfall in units of output when the payment terms relate to a fixed rate per unit of output
2. incentive payments received
3. None of the above
4. decrease in revenue due to change or variation in scope of work that was initially agreed upon;

3049. Which statement does the revised IAS 1 introduced

1. statement of comprehensive income
2. statement of relative income
3. statement of accrued income
4. income statement

3050. When should capitalization of borrowing costs should cease

1. None of the above
2. all the activities necessary to prepare the qualifying asset for its intended use or sale are completeexpenditure for the acquisition
3. construction
4. or production of a qualifying asset is being incurredduring extended periods in which active development is interrupted

3051. Which term refers to the cost of an asset or other amount substituted for cost, less its residual value

1. Depreciable amount
2. Recoverable amount
3. Residual value
4. Impairment loss

3052. What is the reorganization of research costs incurred by an entity, as per IAS 12

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

3053. What is not an disclosure required in an financial lease

1. None of the above
2. unearned finance income
3. unguaranteed residual value
4. reconciliation between the gross carrying amount of the investment in the lease and the present value of the future minimum lease payments receivable

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।