International Financial Reporting Standards for Compensation Professionals 試験
【2024年3月キャンペーン】:T7 最新真題を買う時、日本語版と英語版両方を同時に獲得できます。
実際の問題集を練習し、試験のポイントを了解し、テストに申し込むするかどうかを決めることができます。
さらに試験準備時間の35%を節約するには、T7 問題集を使用してください。
Question No : 1
When the economic consequences of a standard or rule is ignored, which characteristic is being represented?
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Question No : 2
Employee benefits that are not short-term, post-employment or termination benefits are considered what kind of benefits?
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Question No : 3
What are the two guiding principles of accrual accounting?
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Question No : 4
One of the reasons preparers use the conceptual framework is to:
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Question No : 5
Paid annual leave and paid sick leave are examples of which kind of employee benefits?
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Question No : 6
Neutral and complete are ingredients of which of the following fundamental characteristics of accounting information?
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Question No : 7
When does a present obligation exist?
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Question No : 8
The following requirements are characteristic of which term below? Must be reported on the balance sheet; must be owned or controlled by the company; and must possess expected future benefits.
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Question No : 9
Which of the following is true of liabilities?
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Question No : 10
Which of the following is the best description of liquidity?
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Question No : 11
Which of the following best defines the term “equity”?
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Question No : 12
What is one of the purposes of International Accounting Standards Board (IASB)’s conceptual framework, which establishes the concepts that underlie financial reporting?
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Question No : 13
Which of the following describes the concerns of Level 3 of the conceptual framework for financial reporting?
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Question No : 14
What is the timing of revenue recognition?
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Question No : 15
Current assets comprise assets that can be converted to cash. They must be converted within what time period?
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