ifrs-mock – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 9

ifrs-mock – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 9

3202. What information an each joint arrangement and associate shall not disclose to the reporting entity as per IFRS 12

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

3203. XYZ Inc. owns five ships that it uses in its business as property, plant, and equipment. Can the entity carry three ships under the cost model and the remaining two ships under the revaluation model under IAS 16

1. None of the aboveYes
2. it is allowedDepends upon the change in financial positionNo
3. it is not allowed”;}}

3204. Which of the following is not an key disclosure requirement under IFRS 14

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

3205. Which IFRS standard focuses on revenue from contracts with customers

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

3206. What is the requirement of developing financial statements under IAS 8

1. represent faithfully the financial position
2. be neutral
3. All of the above
4. reflect the economic substance of transactions

3207. Which type of contract, does the contractor is reimbursed the costs as defined in addition to a fixed percentage of the costs or a fixed fee

1. Fixed price
2. Fixed term
3. Cost-plus
4. Time-plus

3208. What is not scoped under IAS 36

1. Goodwill
2. Machinery and equipment
3. Inventories
4. Land

3209. What refers to reduction in earnings per share

1. Deviation
2. Antidilution
3. Departation
4. Dilution

3210. What is usually composed of complete interim financial report

1. statement of financial position as at the end of the period
2. All of the above
3. statement of changes in equity for the period
4. statement of comprehensive income for the period

3211. What is not scoped under IFRS 12

1. an entity with interest in associates
2. an entity with interest in joint operations
3. an entity with interest in subsidiaries
4. post-employment benefit plans

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।