掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
安卓版本:8.7.30 蘋果版本:8.7.30
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
2021年第一學(xué)期澳洲注冊(cè)會(huì)計(jì)師考試FR《財(cái)務(wù)報(bào)告》練習(xí)題:In preparing the 20X4 financial statements of Medal Ltd (Medal), there was a voluntary change of accounting policy in relation to inventories. The accountant for Medal noted that this change would not require any adjustment in the financial statements for the reporting period ending on 30 June 20X4. However, the accountant considered that the change in accounting policy would have a material effect on the subsequent reporting period. In accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, which one of the following actions should be taken when preparing the financial statements for the year ended 30 June 20X4?
In preparing the 20X4 financial statements of Medal Ltd (Medal), there was a voluntary change of accounting policy in relation to inventories. The accountant for Medal noted that this change would not require any adjustment in the financial statements for the reporting period ending on 30 June 20X4. However, the accountant considered that the change in accounting policy would have a material effect on the subsequent reporting period. In accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, which one of the following actions should be taken when preparing the financial statements for the year ended 30 June 20X4?
A No information about the accounting policy change needs to be disclosed.
B Disclosure of the nature and reason for the change and its estimated financial effect in the subsequent reporting period.
C Disclosure of the nature and reason for the change and that no adjustments were recognised in the 20X4 financial statements.
D Inclusion of a note stating that an accounting policy had been changed but no adjustments were required in the 20X4 financial statements.
【答案】C
【解析】The correct answer is Option C. Refer to IAS 8, para. 29, which requires the amount of the adjustment to be provided for current reporting periods.
Option A is incorrect. IAS 8, para. 29 requires disclosure of information about the accounting policy change where the accounting policy change might have an effect on current, prior or subsequent reporting periods.
Option B is incorrect. IAS 8, para. 29 does not require an
以上就是FR《財(cái)務(wù)報(bào)告》練習(xí)題,更多CPA Australia資訊請(qǐng)關(guān)注正保會(huì)計(jì)網(wǎng)校澳洲cpa欄目。 2021正保會(huì)計(jì)網(wǎng)校助您備考,了解詳情>>
更多推薦:
張文飛主講:《道德與治理》免費(fèi)聽(tīng)
張文飛主講:《財(cái)務(wù)報(bào)告》免費(fèi)聽(tīng)
張文飛主講:《戰(zhàn)略管理會(huì)計(jì)》免費(fèi)聽(tīng)
陸沛沛主講:《全球戰(zhàn)略與領(lǐng)導(dǎo)力》免費(fèi)聽(tīng)
報(bào)考指南
教學(xué)大綱
study_map
模擬題
考試介紹
安卓版本:8.7.30 蘋果版本:8.7.30
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
官方公眾號(hào)
微信掃一掃
官方視頻號(hào)
微信掃一掃
官方抖音號(hào)
抖音掃一掃
Copyright © 2000 - galtzs.cn All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營(yíng)許可證 京公網(wǎng)安備 11010802044457號(hào)