Which of the following should be disclosed for tangible non-current assets according to IAS 16 Property, p丨ant
andequipment?
1 Depreciation methods used and the total depreciation allocated for the period
2 A reconciliation of the carrying amount of non-current assets at the beginning and end of the period
3 For revalued assets, whether an independent valuer was involved in the valuation
4 For revalued assets, the effective date of the revaluation
The disclosure requirements in IAS 16 are comprehensive, particularly in relation to revaluedassets.
多做幾道
Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful
representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error
Which of the following accounting concepts means that similar items should receive a similar accounting treatment?
Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy
Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for
Financial Reporting?
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