IFRS 1&2 练习题

Question 1

Financial Statements IAS 1

Answer 1

Question 2

Income Statements Presentation

Answer 2

Question 3

P roperty, Plant & Equipment IAS 16

Answer 3

Question 4

In come Taxes IAS 12

Answer 4

Question 5

Provisions, Contingent Liabilities and Assets IAS 37

Answer 5

Question 6

Revenue IAS 18

Question 7

IA S 38 – Intangible Assets

Answer 7

Question 8

Excercise 1 going concern

Question 9

Exercise 2： IAS 38 Intangible asset

Question 10

Exercise 3 ISA 16-ppe

Question 11

Exercise 4， lease

Question 12

Global Markets
Demands of decision makers around the globe

Answer 12

Question 13

Quiz: Objective of financial reporting

Answer 13

General-purpose financial statements

Question 14

Quiz: Relevant financial reporting institutions

Answer 14

Adoption of IFRS in the European Union

Question 15

Quiz: Accounting standards

Answer 15

Accounting standards

Question 16

Quiz: Due process of standard-setting

Answer 16

Challenges to financial reporting

Question 17

Structure and Contents of the Conceptual Framework

Answer 17

Question 18

Qualitative Characteristics of Accounting Information

Answer 18

Question 19

Fundamental Qualitative Characteristics: Relevance

Answer 19

Fundamental Qualitative Characteristics Faithful Representation

Question 20

Qualitative Characteristics of Accounting Information
–Enhancing Qualitative Characteristics

Answer 20

Question 21

Review Quiz

Answer 21

Question 22

Review Quiz

Answer 22

Question 23

Assumptions underlying Financial Accounting

Answer 23

Question 24

Assumptions–Summary Quiz

Answer 24

Question 25

Recognition, Measurement, and Disclosure Concepts

Answer 25

Recognition, Measurement, and Disclosure Concepts—Summary Quiz

Question 26

Income Statement (Format)
Nature of expense vs. function of expense method

Answer 26

P&L 练习题

Question 27

练习题 IFRS 15 Revenue from Contracts with Customers

Answer 27

2. Identification of performance obligations (step 2)

Question 28

练习题 IFRS 15 Revenue from Contracts with Customers 3

Answer 28

Question 29

IAS 38 Intangible Assets 练习题

Answer 29

Question 30

练习题 IAS 16 Property, Plant and Equipment

17. Recognition: directly attributable costs

Answer 30

18. Recognition: subsequent costs

Question 31

IFRS 16 Leases 练习题

24. Identification of a lease

Answer 31

Question 32

练习题 IAS 2 Inventories

26. Cost of inventory

Answer 32

Question 33

练习题 IAS 2 Inventories

27. Cost formulas (FIFO)

Answer 33

Question 34

练习题 IAS 37 Provisions, Contingent Liabilities and Assets

32. Measurement

Answer 34

34. Restructuring

Question 35

练习题 IAS 37 Provisions, Contingent Liabilities and Assets

35. Contingent liability

Answer 35