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NEW QUESTION: 1
Assuming all of the following involve material amounts, which is most likely to be classified as an extraordinary item in the income statement?
A. A gain because of the disposal of assets associated with a discontinuing operation of a business.
B. A loss because of an expropriation of assets by a foreign government.
C. None of the above.
D. A loss because of adjustments of accruals on long-term contracts.
Answer: C
Explanation:
According to IAS 1, An entity shall not present any items of income and expense as extraordinary items, either on the face of the income statement or in the notes."
NEW QUESTION: 2
채권 보유자는 다음을 보유한 경우 인플레이션에 대한 보호를 보장받습니다.
A. 모기지 채권.
B. 소득 채권.
C. 전환 가능 채권.
D. 인덱스 채권.
Answer: D
Explanation:
The interest payments on indexed or purchasing power bonds are based on an inflation index, such as the consumer price index. Thus, interest paid to bondholders rises automatically when the inflation rate rises.
NEW QUESTION: 3
Welche Elemente bestimmen automatisch eine Versandstelle? Es gibt 3 richtige Antworten auf diese Frage.
A. Lagerungsbedingung
B. Transportgruppe
C. Ladegruppe
D. Auslieferungsanlage
E. Versandbedingung
Answer: C,D,E
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