ifrs-mock – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 3

ifrs-mock – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 3

3147. Should following be disclosed under IFRS – Exuberance Inc. made sales amounting to $180 million to Hush Hush Inc. during the financial year ended December 31, 2008. The Chief Executive Officer (CEO) of Exuberance Inc. is the sole owner of Hush Hush Inc.. The sales were made to Hush Hush Inc. at normal selling prices without any preferential treatment given to it by Exuberance Inc. vis-à-vis its other customers.

1. No
2. only key personnel is sameNone of the above
3. Depends upon the change in financial positionYes
4. due to significant influence of related party”;}}

3148. Which of the following can be classified as relevant activities, as per IFRS 10

1. All of the aboveselecting
2. acquiring or disposing of assetsmanaging financial assets during their life
3. selling and purchasing of goods or services

3149. Which of the following is not an heading in the statement of cash flows

1. operating activities
2. financing activities
3. None of the above
4. investing activities

3150. What as per the IAS1, is known as, the change in equity during a period resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners

1. General purpose financial statements
2. Special Purpose financial statements
3. Total comprehensive income
4. Other comprehensive income

3151. What is the scoping of IAS 18

1. Use of the entity’s assets by third parties that yields interest
2. All of the above
3. Sale of goods
4. Rendering of services

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।