ifrs-mock – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 11

ifrs-mock – ifrs – কুইজ মডেল টেস্ট অনুশীলন – 11

3222. Which income approach method derives the fair value of an entity’s equity instrument by reference to a forecast of a dividend stream

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

3223. What would be the tax base of the intangible asset at the accounting year-end, which is a new product which has been developed at a cost of $1 million and local tax legislation allows these costs to be deducted for tax purposes when they are incurred. At the end of the year, the intangible asset is deemed to be impaired by $500,000

1. Zero
2. $1 million$250
3. 000$500
4. 000″;}}

3224. What should be disclosed in the consolidated financial statement

1. basis of establishing control
2. basis of ownership not constituting control
3. reporting period of a subsidiary
4. All of the above

3225. IAS adopted by IASB and still in force are

1. 9
2. 29
3. 41
4. 10

3226. What are the conditions for existence of control, as per IFRS 10

1. All of the above
2. power over the investee
3. exposure or rights to variable returns from its involvement with the investee
4. ability to use its power over the investee to affect the amount of the investor’s returns

3227. What should be the impairment loss should be charged as, in the income statement

1. expense
2. liability
3. asset
4. income

3228. What will be the basic EPS, if entity A has 500 million equity shares on January 1, 2008, as well as on December 31, 2008. Its net profit for the year 2008 is Rs. 600 million. Effective tax rate of the entity is 30%. It has 100 million 5% convertible debentures of Rs. 40, which is convertible into five equity shares. No controlling interest is 30%.

1. 0.74
2. 0.84
3. 0.54
4. 0.64

3229. What are the condition under IFRS 14, to apply the requirements of the standard in its first IFRS financial statements

1. None of the above
2. conducts rate-regulated activities
3. Both of the above
4. recognised amounts that qualify as regulatory deferral account balances in its financial statements

3230. What information an investment entity shall not disclose for each unconsolidated subsidiary as per IFRS 12

1. country of incorporation of the subsidiary
2. principal place of business
3. name of the subsidiary
4. None of the above

3231. What is not an condition to begin capitalization

1. None of the above
2. expenditure for the asset is being incurred
3. activities that are necessary to prepare the asset for its intended use or sale are in progress
4. borrowing costs are being incurred

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।