ifrs mock – কুইজ মডেল টেস্ট অনুশীলন – 5

ifrs-mock – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 5

ifrs mock  | 3162. 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 benefit plans
2. Defined retirement plans
3. Defined employment plans
4. Defined contribution plans

3163. Which term refers to the higher of an asset’s net selling price and its value in use

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

3164. 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. 1150
3. 8150
4. 9150

3165. Which approach to valuation, does discounted cash flows belongs to

1. market approach
2. cost approach
3. income approach
4. None of the above

3166. Which type of retirement plan, involves retirement benefits to be determined by contributions to a fund together with investment earnings thereon

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

3167. What should a joint operator should not recognize in relation to a joint operation

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

3168. Which of the following is not scoped under IAS 2

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

3169. What is not an disclosure required in an financial lease

1. None of the above
2. unearned finance income
3. reconciliation between the gross carrying amount of the investment in the lease and the present value of the future minimum lease payments receivable
4. unguaranteed residual value

3170. 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. $50 million
2. None of the above
3. $500 million
4. $5 million

3171. How many minimum number of members of the IASB, are needed to approve a final standard

1. 11
2. 10
3. 12
4. 13

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।