ias – ias – কুইজ মডেল টেস্ট অনুশীলন – 5

ias – ias – কুইজ মডেল টেস্ট অনুশীলন – 5

3084. Which of the following is an related party

1. trade unions
2. public utilities
3. providers of finance
4. None of the above

3085. What is the requirement of developing financial statements under IAS 8

1. represent faithfully the financial position
2. All of the above
3. be neutral
4. reflect the economic substance of transactions

3086. What is scoped under IAS 36

1. Financial assets
2. Deferred tax assets
3. Goodwill
4. Inventories

3087. XYZ Inc. owns five ships that it uses in its business as property, plant, and equipment. Can the entity carry three ships under the cost model and the remaining two ships under the revaluation model under IAS 16

1. Depends upon the change in financial position
2. None of the aboveNo
3. it is not allowedYes
4. it is allowed”;}}

3088. Which of the following is not an type of cash flows from operating activities

1. royalties
2. cash collections on sale of goods and rendering of services
3. None of the above
4. income tax refunds received

3089. What should be disclosed in the consolidated financial statement

1. All of the above
2. basis of ownership not constituting control
3. reporting period of a subsidiary
4. basis of establishing control

3090. Which type of retirement plan, involves retirement benefits to be determined by contributions to a fund together with investment earnings thereon

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

3091. Which of the following financial instruments may have the effect of diluting basic EPS

1. Contingently issuable shares
2. Convertible debentures
3. Convertible preference shares
4. All of the above

3092. Which type of contract, does the contractor is reimbursed the costs as defined in addition to a fixed percentage of the costs or a fixed fee

1. Fixed price
2. Fixed term
3. Cost-plus
4. Time-plus

3093. 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

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।