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标题: Reading 31: Financial Reporting Standards-LOS e 习题精选 [打印本页]

作者: 1215 时间: 2011-3-12 10:50 标题: [2011]Session 7-Reading 31: Financial Reporting Standards-LOS e 习题精选

Session 7: Financial Reporting and Analysis: An Introduction
Reading 31: Financial Reporting Standards

LOS e: Explain the general requirements for financial statements.

Which of the following is a company least likely required to present according to International Accounting Standard (IAS) No. 1?

A)
A summary of accounting policies.

B)
Disclosures of material events.

C)
Statement of changes in owners’ equity.

International Accounting Standard (IAS) No. 1 defines which financial statements are required and how they must be presented. The required financial statements are:

? Balance sheet.

? Income statement.

? Cash flow statement.

? Statement of changes in owners’ equity.

? Explanatory notes, including a summary of accounting policies.

Disclosures of material events that affect the company are required by the Securities and Exchange Commission (Form 8-K) for firms that are publicly traded in the United States.

作者: 1215 时间: 2011-3-12 10:50

Required financial statements, according to International Accounting Standard (IAS) No. 1, include a(n):

A)
balance sheet and explanatory notes.

B)
income statement and working capital summary.

C)
cash flow statement and auditor’s report.

Financial statements that are required by IAS No. 1 include a balance sheet, an income statement, a cash flow statement, a statement of changes in owners’ equity, and explanatory notes that include a summary of the company’s accounting policies. IAS No. 1 does not require an auditor’s report or a working capital summary.

作者: luqian55 时间: 2011-9-30 15:12

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作者: 才哥哥 时间: 2011-10-9 13:34

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作者: 才哥哥 时间: 2011-10-9 13:35

as a rookie ,thank you for all of your share .

作者: edwardbabe 时间: 2011-10-26 15:45

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