ias – ias – কুইজ মডেল টেস্ট অনুশীলন – 2

ias – ias – কুইজ মডেল টেস্ট অনুশীলন – 2

3054. Which of the following should have explanatory notes, as per IAS 34

1. repayments of debt
2. cyclicality of interim operations
3. repurchases
4. All of the above

3055. Which of the following are not the basis for current and future tax consequences

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

3056. Which of the following is not an borrowing cost

1. charges on bank borrowings
2. finance charges for assets acquired under finance leases
3. interest on long-term borrowings
4. None of the above

3057. What as per the IAS1, is known as, the change in equity during a period resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners

1. General purpose financial statements
2. Special Purpose financial statements
3. Other comprehensive income
4. Total comprehensive income

3058. What is not an prior period error

1. misinterpretations of facts
2. None of the above
3. oversights
4. mathematical mistakes

3059. 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. discovery of an error that has an impact on the financial position or financial results of the entity for the reporting period
4. settlement of a court case that existed during the reporting period

3060. What Is not in scope of IAS 38

1. Mineral rights
2. All of the above
3. exploration cost by gas companies
4. development costs for mining

3061. What is usually composed of complete interim financial report

1. statement of changes in equity for the period
2. statement of comprehensive income for the period
3. All of the above
4. statement of financial position as at the end of the period

3062. Which term refers to the spot exchange rate at the end of the reporting period

1. Spot exchange rate
2. Exchange rate
3. Closing rate
4. None of the above

3063. What should be disclosed as per IAS 38

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

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।