ifrs mock – কুইজ মডেল টেস্ট অনুশীলন – 7

ifrs-mock – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 7

ifrs mock | 3182. Which IAS standard is applicable in accounting for construction contracts in the contractor’s financial statements

1. IAS 11
2. IAS 9
3. IAS 13
4. IAS 7

3183. Which type of joint arrangement as per IFRS 11,involves the parties that have joint control of the arrangement have rights to the net assets of the arrangement

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

3184. What does income and expenses for each statement of comprehensive income or separate income statement presented (including comparatives) shall be translated at

1. the closing rate at the date of that statement of financial position
2. recognized in other comprehensive income
3. None of the above
4. exchange rates at the dates of the transactions

3185. How many methods of presentation in financial statements of grants, is listed under IAS 20

1. 2
2. 4
3. 5
4. 3

3186. What should an issuer of a financial instrument, classify at the time of initial recognition the instrument into

1. All of the above
2. Financial asset
3. Equity
4. Financial liability

3187. What is the first step when recognizing revenue

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

3188. IFRS are

1. principle based accounting standards
2. partially both
3. rule based accounting standards
4. none

3189. Which term refers to the cost of an asset or other amount substituted for cost, less its residual value

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

3190. What will be the classification of the treasury stock under contract under IAS 32, when an entity enters into a forward contract to buy back its shares from 10 holders amounting to US $50 million after three months

1. Equity
2. Financial asset
3. Financial liability
4. None of the above

3191. the objective of IASB is to develop a single set of global accounting standards which are

1. understandable
2. all the above
3. transparent
4. comparable

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।