ias মডেল টেস্ট অনুশীলন – 4

ias – ias – কুইজ মডেল টেস্ট অনুশীলন – 4

ias মডেল টেস্ট |  3074. What should an issuer of a financial instrument, classify at the time of initial recognition the instrument into

1. All of the above
2. Financial asset
3. Equity
4. Financial liability

3075. What is the feature of hyperinflationary economy

1. population prefers to keep its wealth in foreign currency
2. Prices are quoted in foreign currency
3. All of the above
4. prices are linked to a price index

3076. Which type of retirement plan, involves retirement benefits to be determined by reference to a formula, usually based on employees’ earnings and/or years of service

1. Defined retirement plans
2. Defined benefit plans
3. Defined contribution plans
4. Defined employment plans

3077. Which of the following is not an qualifying asset

1. power generation facilities
2. None of the above
3. manufacturing plants
4. investment properties

3078. What is not scoped under IAS 36

1. Machinery and equipment
2. Inventories
3. Land
4. Goodwill

3079. Which of the following condition is not needed for revenue from sale of goods be recognized

1. entity does not have effective control over the goods sold
2. significant risks and rewards of ownership of the goods has been transferred by the entity to the buyer
3. None of the above
4. the entity does not retain any continuing managerial involvement over the goods sold

3080. Which term refers to, the value at which an asset can be exchanged or a liability can be settled in an arm’s-length transaction between two or more knowledgeable and willing parties

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

3081. How much should the deferred income is drawn down from government grant shown as deferred income by XYZ Inc., if it built a township in an economically backward suburb of the city in which its head- quarters are located. It constructed buildings costing $500 million in this township on which in- vestment XYZ Inc. received a government grant of $50 million (based on 10% of the cost of construction). The conditions attached to the grant were that XYZ Inc. should support the township by employing laborers from the suburban area and paying them a minimum wage of $50 per day during the construction of the buildings in the township. The building is depreciated over its useful life of 10 years

1. $500 million
2. None of the above
3. $5 million
4. $50 million

3082. What will be the basis of preparing financial statements if an company faces a severe fire after the close of the reporting period but before authorization date, with extensive damages and company does not have the financial resources to replace the assets destroyed and this will seriously impact the continuing operations

1. Depends upon the change in financial position
2. going concern
3. liquidation
4. None of the above

3083. 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. does not recognize the amount of dividends as a liability
4. recognize the amount of dividends as a liability

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।