Evergreen Co owns 35% of the ordinary shares of Deciduous. What is the correct accounting treatment of the revenues and
costs of Deciduous for reporting period in the consolidated statement of profit or loss of the Evergreen group?
Evergreen Co owns 35% of the ordinary shares of Deciduous. What is the correct accounting treatment of the revenues and
costs of Deciduous for reporting period in the consolidated statement of profit or loss of the Evergreen group?
Deciduous is an associate of Evergreen. Under equity accounting, the Evergreen group’s share of the profit after tax of
Deciduous is added to the group profit before tax.
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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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