ifrs – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 2

ifrs – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 2

3132. Which type of joint arrangement as per IFRS 11,involves the parties that have joint control of the arrangement (joint operators) have rights to the assets, and obligations for the liabilities, relating to the arrangement

1. Depends upon the change in financial position
2. None of the above
3. joint operation
4. joint venture

3133. Which income approach method assumes that the price of an entity’s equity instrument equals the present value of all of its expected future dividends in perpetuity

1. Capitalisation model
2. Gordon Growth Model
3. DDM
4. DCF

3134. What information an each joint arrangement and associate shall not disclose to the reporting entity as per IFRS 12

1. nature of the entity’s relationship with the joint arrangement or associate
2. None of the above
3. name of the joint arrangement or associate
4. principal place of business and country of incorporation of the joint arrangement or associate

3135. What information an investment entity shall not disclose for each unconsolidated subsidiary as per IFRS 12

1. None of the above
2. country of incorporation of the subsidiary
3. name of the subsidiary
4. principal place of business

3136. What are the condition under IFRS 14, to apply the requirements of the standard in its first IFRS financial statements

1. Both of the above
2. None of the above
3. conducts rate-regulated activities
4. recognised amounts that qualify as regulatory deferral account balances in its financial statements

3137. What should a joint operator should not recognize in relation to a joint operation

1. None of the above
2. revenue from the sale of its share of the output of the joint operationassets
3. including its share of any assets held jointlyliabilities
4. including its share of any liabilities incurred jointly”;}}

3138. Which IFRS standard allow entities to recognise regulatory deferral account balances in the statement of financial position

1. IFRS 13
2. IFRS 14
3. IFRS 15
4. IFRS 12

3139. Which of the following is not an key disclosure requirement under IFRS 14

1. None of the above
2. description of the rate-regulated activities
3. basis on which regulatory deferral account balances are recognised
4. description of regulatory rate setting process

3140. What is not scoped under IFRS 15

1. Non-monetary exchanges between entities in the same line of business to facilitate sales to customers
2. Insurance contacts if scoped in IFRS 4
3. Lease contracts if scoped in IAS 17
4. None of the above

3141. What is the first step when recognizing revenue

1. Allocate the transaction price
2. Identify the performance obligation(s) in the contract
3. Identify the contract(s) with the customer
4. Determine the transaction price

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।