ias – ias – কুইজ মডেল টেস্ট অনুশীলন – 7

ias – ias – কুইজ মডেল টেস্ট অনুশীলন – 7

3104. Which type of financial statements are scoped under IAS 1

1. Special Purpose
2. General Purpose
3. Both of the above
4. None of the above

3105. Should following be disclosed under IFRS – Exuberance Inc. made sales amounting to $180 million to Hush Hush Inc. during the financial year ended December 31, 2008. The Chief Executive Officer (CEO) of Exuberance Inc. is the sole owner of Hush Hush Inc.. The sales were made to Hush Hush Inc. at normal selling prices without any preferential treatment given to it by Exuberance Inc. vis-à-vis its other customers.

1. Depends upon the change in financial positionYes
2. due to significant influence of related partyNo
3. only key personnel is sameNone of the above

3106. Which IAS standard prescribes the accounting treatment and disclosure by employers for employee benefits

1. IAS 19
2. IAS 16
3. IAS 18
4. IAS 17

3107. What will be the NRV of the asset, if Company XYZ needs to get rid of a widget maker. It expects to sell the asset for Rs. 10,000. It must pay a broker Rs. 600 for help in the sale, Rs. 50 in legal paperwork costs and Rs. 200 to deliver the asset to the buyer

1. 10150
2. 9150
3. 1150
4. 8150

3108. Which of the following is not scoped under IAS 2

1. consumables
2. mineral oils
3. spares
4. raw material

3109. Which of the following is scoped under IAS 17

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

3110. How does the provisions for warranties are measured

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

3111. What should be the impairment loss should be charged as, in the income statement

1. income
2. asset
3. liability
4. expense

3112. Which term refers to the estimated amount that an entity would currently obtain from the disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life

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

3113. What will be the basic EPS, if entity A has 500 million equity shares on January 1, 2008, as well as on December 31, 2008. Its net profit for the year 2008 is Rs. 600 million. Effective tax rate of the entity is 30%. It has 100 million 5% convertible debentures of Rs. 40, which is convertible into five equity shares. No controlling interest is 30%.

1. 0.84
2. 0.54
3. 0.74
4. 0.64

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।