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Conceptual framework - tests

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Perguntas do quiz (17)

  1. 1What is NOT an advantage of Conceptual Framework?
    1. AGiven the diversity of user requirements, there may be a need for a variety of accounting standards, each produced for a different purpose
    2. BSome standards may concentrate on profit or loss whereas some may concentrate on the
      valuation of net assets
    3. CIt avoids ‘fire-fighting’, whereby accounting standards are developed
      in a piecemeal way in response to specific problems or abuses.
  2. 2Which of the following is NOT a purpose of Conceptual Frameowrk?
    1. ATo assist the Board in promoting harmonisation of regulations, accounting standards and procedures
    2. BTo assist users of financial statements in interpreting the information contained in financial statements prepared in compliance with IFRSs
    3. Cto provide information about the reporting entity that is useful to existing and potential investors, lenders and other creditors
    4. DTo assist preparers of financial statements in applying IFRSs and in dealing with topics that have yet to form the subject of an IFRS
  3. 3Which of the folloswng are thought to be harder to circumvent?
    1. AAccounting statndards based on rules?
    2. BAccounting standards based on principles?
  4. 4Which of the following is not a purpose of Conceptual Framework?
    1. ATo assist the Board in the development of future IFRSs and in its review of existing IFRSs
    2. BTo assist national standard-setting bodies in developing national standards
    3. CTo provide those who are interested in the work of the IASB with information about its approach to
      the formulation of IFRSs
    4. DTo develop a fully detailed set of accounting standards.
  5. 5Which of the followings are the purposes of Conceptual Framework?
    1. ATo assist auditors in forming an opinion as to whether financial statements comply with IFRSs
    2. BTo enforce national standard-setting bodies to accept IFRS in their countries
    3. CTo assist preparers of financial statements in applying IFRSs and in dealing with topics that have yet to form the subject of an IFRS
    4. DTo provide those who are interested in the work of the IASB with information about its approach to the formulation of IFRSs
  6. 6When there is a conflict between Conceptual Framework adn IFRS standards, Conceptual Frameowrk prevails?
    1. AVerdadeiro
    2. BFalso
  7. 7Which of the following is the Supervisory body for the Board?
    1. AInternational Financial Reporting Interpretations Committee
    2. BInternational Financial Reporting Standards (IFRS) Foundation
    3. CThe IFRS Advisory Council
    4. DInternational Accounting Standards Board
  8. 8Which of the following bodies issues rapid guidance on accounting matters where divergent interpretations of IFRS Standards have arisen?
    1. AThe IFRS Advisory Council
    2. BInternational Accounting Standards Board
    3. CInternational Financial Reporting Standards (IFRS) Foundation
    4. DInternational Financial Reporting Interpretations Committee
  9. 9Which of the followings are The objectives of the IFRS Foundation?
    1. Abring about the convergence of national and international
      accounting standards.
    2. BTo assist national standard-setting bodies in developing national standards
    3. Cpromote the use and application of international accounting standards
    4. DTo assist auditors in forming an opinion as to whether financial statements comply with IFRSs
    5. ETo make international accounting standards mandatory in all countries
    6. Fdevelop a set of global accounting standards of high quality which
      are understandable and enforceable
  10. 10Which of the following bodies are responsible for issuing International Financial Reporting Standards?
    1. AInternational Financial Reporting Standards Board
    2. BInternational Financial Accounting Standards Board
    3. CInternational Accounting Standards Board
    4. DInternational Financial Reporting Board.

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ACCA FR (F7) Quiz sobre Conceptual framework - tests, criado por Archimed Nemes em 26-05-2019.
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English
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