Ifrs – mock – কুইজ মডেল টেস্ট অনুশীলন – 4

ifrs-mock – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 4

Ifrs – mock  | 3152. 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

3153. Which condition should be met by a parent company to present consolidated financial statements

1. parent is a subsidiary and the owner of the parent has no objection to the parent not presenting consolidated financial statementsparent has neither filed
2. nor is in the process of filing
3. the financial statements with any regulatory or similar authority for the purpose of issuing any instruments to the publicAll of the above
4. parent’s debt or equity is not traded in the public market

3154. What should be disclosed under IAS 20

1. All of the above
2. nature and extent of government grants recognized
3. accounting policy adopted
4. contingencies attaching to government assistance

3155. When should capitalization of borrowing costs should cease

1. None of the above
2. during extended periods in which active development is interruptedexpenditure for the acquisition
3. construction
4. or production of a qualifying asset is being incurredall the activities necessary to prepare the qualifying asset for its intended use or sale are complete

3156. Which of the following is not an type of cash flows from operating activities

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

3157. What is the first step in the fair value measurement of unquoted equity instruments

1. Select the performance measure that is most relevant to assessing the value for the investee
2. Identify comparable company peers
3. Apply the appropriate valuation multiple to the relevant performance measure of the investee
4. None of the above

3158. Which of the following is not an qualifying asset

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

3159. Which IFRS standard allow entities to recognise regulatory deferral account balances in the statement of financial position

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

3160. What does contract does not include

1. decrease in revenue due to increase or shortfall in units of output when the payment terms relate to a fixed rate per unit of output
2. incentive payments received
3. decrease in revenue due to change or variation in scope of work that was initially agreed upon;
4. None of the above

3161. Which of the following is not an borrowing cost

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

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।