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Financial-Accounting-and-Reporting PDF DEMO:
QUESTION NO: 1
You assumed the role as the Chairperson of the Board of Directors of Daylight Ltd. As you start to write your first directors' report, which one of the following areas are you not required to include in your report?
A. Details of any dividends paid or proposed.
B. Details regarding accounting policies pursued by Daylight in preparation of its financial statements.
C. Details regarding any significant changes to Daylight's state of affairs for the year that just ended.
D. Review of operations of Daylight during the year just ended and any likely developments in the future that may impact Daylight.
Answer: B
QUESTION NO: 2
Which accounting theory is best described by the statement 'An approach to accounting is one where a theory is thought of as a body of knowledge that explains and attempts to predict actual accounting practice'?
A. positive accounting theory
B. historical cost accounting theory
C. general accounting theory
D. normative accounting theory
Answer: A
QUESTION NO: 3
The International Accounting Standards Board's Conceptual Framework for Financial Reporting for the preparation and presentation of financial statements is concerned with the information needs of most users, but not for each possible user.
Which one of the following stakeholders would not be one of the users that the Conceptual
Framework is concerned about?
A. governments and regulatory bodies
B. members of the public who have small investment holdings in the company
C. a company's executive management
D. potential investors in the company
Answer: C
QUESTION NO: 4
Which one of the following bodies makes accounting standards in Australia?
A. AASB
B. FRC
C. IASB
D. ASIC
Answer: A
QUESTION NO: 5
Which one of the following practices is not considered creative accounting?
A. trading in derivatives
B. profit smoothing
C. aggressive earnings management
D. window dressing
Answer: A
CompTIA CAS-005 - 我們的方案是可以100%保證你通過考試的，並且還為你提供一年的免費更新服務。 能否成功通過一項想要的認證測試，在于你是否找對了方法，CPA Australia AACE International AACE-PSP考古題就是你通過考試的最佳方法，讓考生輕松獲得認證。 Goldmile-Infobiz是個能夠加速你通過CPA Australia Pegasystems PEGACPCSD25V1認證考試的網站。 對于希望獲得IBM S2000-025認證的專業人士來說，我們考古題是復習并通過考試的可靠題庫，同時幫助準備參加認證考試考生獲得IBM S2000-025認證。 Goldmile-Infobiz可以幫助你通過CPA Australia Oracle 1z0-1065-25認證考試。
Updated: May 28, 2022