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Câu 1. The mission of the IFRS Foundation and the International Accounting Standards Board is to develop, in the public interest, high quality accounting standards that countries can use as the basis for designing their own national standards.
- A. True
- B. False
Câu 2. 1.1. Questions The European Union Accounting Regulation requires that all European companies whose securities trade in a regulated securities market must use IFRS Standards as adopted by the EU in their consolidated financial statements.
- A. True
- B. False
Câu 3. 1.1. Questions The IFRS Foundation decides which countries must use IFRS Standards.
- A. True
- B. False
Câu 4. 1.1. Questions More than 100 jurisdictions currently require IFRS Standards for all or most domestic listed companies.
- A. True
- B. False
Câu 5. 1.1. Questions The Trustees of the IFRS Foundation appoint the members of the International Accounting Standards Board.
- A. True
- B. False
Câu 6. 1.1. Questions IASB meetings are closed to the public, but summaries of all decisions are published.
- A. True
- B. False
Câu 7. 1.1. Questions IFRS Standards provide the financial information for public capital markets covering over half of the world’s GDP.
- A. True
- B. False
Câu 8. The International Accounting Standards Board has a public consultation on its agenda of projects once every three years.
- A. True
- B. False
Câu 9. 1.1. Questions One of the International Accounting Standards Board’s responsibilities is to enforce the implementation of IFRS Standards to ensure that the objective of high quality financial reporting is achieved.
- A. True
- B. False
Câu 10. 1.1. Questions If a country does not have a stock exchange, it does not benefit from IFRS Standards.
- A. True
- B. False
Câu 11. 1.1. Questions The IFRS Foundation has found that most countries in the world have modified IFRS Standards before adopting IFRS Standards as their national standards.
- A. True
- B. False
Câu 12. 1.1. Questions Most European countries have their own national accounting standards, making it difficult for investors to compare financial information reported by listed companies across borders.
- A. True
- B. False
Câu 13. 1.1. Questions In most countries that have adopted IFRS Standards, the auditor’s report states that the financial statements comply with national accounting standards rather than IFRS Standards. The fact that national standards have been converged with IFRS Standards is explained in a note to the financial statements.
- A. True
- B. False
Câu 14. 1.1. Questions Because the International Accounting Standards Board operates in the public interest, its Standards are not subject to copyright, and anyone is free to republish them or use them in other ways.
- A. True
- B. False
Câu 15. 1.1. Questions In most countries where IFRS Standards are required for listed companies, different accounting standards are required for banks and insurance companies.
- A. True
- B. False
Câu 16. 1.1. Questions The implementation approach used by IFRS, which allows more flexibility in management decision-making on how to meet the standard, is called a ___ approach.
- A. Principle-Based
- B. Mutually-Beneficial
- C. Decision-Making
- D. Rules-Based
Câu 17. 1.1. Questions Which TWO of the following are roles of the IFRS Foundation Committee?
- A. Issuing International Financial Reporting Standards
- B. Determining the basis of funding the standard-setting process
- C. Reviewing broad strategic issues affecting accounting standards
- D. Providing technical advice to other IASB bodies
Câu 18. 1.1. Questions Which TWO of the following are parts of the ‘due process’ of the IASB in issuing a new International Financial Reporting Standard?
- A. Establishing an advisory committee to give advice
- B. Reviewing compliance and enforcement procedures
- C. Issuing an interpretation as authoritative interim guidance
- D. Developing and publishing a discussion document for public comment
Câu 19. 1.1. Questions IFRSs approved by the IASB include paragraphs in bold type and plain text. In relation to the IFRS paragraphs in bold type, are the following statements true or false? Statement 1: Bold-type paragraphs should be given greater authority than the paragraphs in plain text. Statement 2: Bold-type paragraphs indicate the main principles of the standard.
- A. Statement 1: False, Statement 2: False
- B. Statement 1: False, Statement 2: True
- C. Statement 1: True, Statement 2: False
- D. Statement 1: True, Statement 2: True
Câu 20. 1.1. Questions Very few countries have simply said that IFRS Standards are their national accounting standards without the need for ‘endorsement’ of each individual new or amended IFRS Standard. Rather, most countries consider each individual new or amended IFRS Standard to decide whether to endorse it for use in those countries.
- A. True
- B. False
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