T7 무료 덤프문제 온라인 액세스

IAS 19 classifies employee benefits into four main categories. Which of the following best represent those categories?

• A.Short-term benefits, post-employment benefits, long-term benefits, termination benefits
• B.Wages, profit-sharing, bonuses, non-monetary bonuses
• C.Wages, short-term benefits, bonuses, termination benefits
• D.Wages, short-term benefits, long-term benefits, termination benefits

What is the timing of revenue recognition?

• A.When economic benefits are received by the company and reliable measurement of the amount of revenue is possible
• B.When users have sufficient reasonable knowledge of business and financial accounting
  matters to understand the information
• C.When it is probable that future economic benefits will flow to the company and reliable measurement of the amount of revenue is possible
• D.When the company reports current and non-current classifications in its statement of financial position

Which of the following is one of the four main financial statements?

• A.Statement of changes in shareholders' equity
• B.Statement of accrual accounting
• C.Statement of assets
• D.Statement of full disclosure

Which of the following is the term that describes total net sales minus total expenses?

• A.Net income
• B.Total income
• C.Current assets
• D.Operating expenses

Who appoints International Accounting Standards Board (IASB) members?

• A.International Financial Reporting Interpretations Committee (IFRIC)
• B.International Accounting Standards Board (IASB) staff
• C.International Accounting Standards Committee (IASC) Foundation
• D.Standards Advisory Council (SAC)