ifrs-mock – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 6

ifrs-mock – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 6

3172. Which of the following is central nodal agency for implementing the price support operations for commercial crops in India?

1. NAFED
2. FCI
3. NABARD
4. TRIFED

3173. Which of the following should have explanatory notes, as per IAS 34

1. repurchases
2. All of the above
3. repayments of debt
4. cyclicality of interim operations

3174. What is the feature of hyperinflationary economy

1. All of the above
2. prices are linked to a price index
3. population prefers to keep its wealth in foreign currency
4. Prices are quoted in foreign currency

3175. Which statement does the revised IAS 1 introduced

1. statement of comprehensive income
2. statement of relative income
3. statement of accrued income
4. income statement

3176. What should be disclosed in case of related party as per IAS 24

1. Relationships between parents and subsidiaries
2. Related-party transactions
3. All of the above
4. Management compensation

3177. When can an entity shall change an accounting policy

1. Is required by a standard or interpretation
2. None of the above
3. Both of the above
4. Results in reliable and more relevant information

3178. IASB upon coming into existence has adopted

1. none of the IAS and SIC
2. none of the above
3. some IAS and SIC
4. all IAS and SIC

3179. Which income approach method assumes that the price of an entity’s equity instrument equals the present value of all of its expected future dividends in perpetuity

1. Capitalisation model
2. DCF
3. DDM
4. Gordon Growth Model

3180. When should the financial reports of the subsidiary need not be consolidated

1. the parent loses the power to govern the financial and operating policies of the subsidiary
2. parent is a subsidiary and the owner of the parent has no objection to the parent not presenting consolidated financial statements
3. None of the above
4. parent’s debt or equity is not traded in the public market

3181. How does the provisions for warranties are measured

1. at the most likely amount
2. at a probability-weighted expected value
3. Depends upon the change in financial position
4. None of the above

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।