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[判断题]

Under IFRS, agricultural inventories, such as wheat, oranges, etc., are recorded at their fair value less estimated selling costs at the point of harvest.（）

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更多“Under IFRS, agricultural inven…”相关的问题

第1题

Is the reversal of an inventory write-down permitted under U.S. GAAP （generally accep

Is the reversal of an inventory write-down permitted under U.S. GAAP (generally accepted accounting principles) and International Financial Reporting Standards (IFRS)？

A. No, under both

B. Yes, under both

C. Yes under IFRS but not under U.S. GAAP

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第2题

Is the reversal of an inventory write-down permitted under U.S.GAAP （generally accept

Is the reversal of an inventory write-down permitted under U.S.GAAP (generally accepted accounting principles) and International Financial Reporting Standards (IFRS)？

A.No, under both

B.Yes, under both

C.Yes under IFRS but not under U.S.GAAP

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第3题

In adjusting financial statements for comparability under IFRS and U.S.GAAP, an analy

st would be most likely to:

A. Add goodwill to stockholders’ equity.

B. Eliminate all intangible assets from the balance sheet.

C. Adjust the IFRS statements from LIFO inventory costing to FIFO method.

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第4题

Compared with IFRS,those prepared under U.S.GAAP generally accepted accounting principles,analysts may need to make adjustments related to:（）.

A.realized losses

B.unrealized gainsand losses for trading securities

C.unrealized gainsand losses for available-for-sale securities

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第5题

If the balance sheets of a firm reporting under U.S.GAAP and a firm reporting under I

FRS show equal pension liabilities, it is most likely that:

A.both firms’ defined contribution plans are underfunded.

B.the funded status of the U.S.GAAP firm’s pension is equal to its pension liability.

C.the IFRS firm’s pension is underfunded by a greater amount than the U.S.GAAP firm’s pension.

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第6题

Yang Liu, CFA, is comparing the financial performance of a firm that presents its re

sults under IFRS to that of a firm that complies with U.S.GAAP. the U.S. firm uses the LIFO method for inventory accounting, and the other firm uses FIFO method. If Liu performs the appropriate adjustments to make the U.S. firm’s financial statements comparable to the firm that reports under IFRS, her adjustments are least likely to change the firm’s:

A. quick ratio.

B. debt-to-equity ratio.

C. cash conversion cycle.

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第7题

When comparing two firms, an analyst shouldmost appropriately adjust the financial s

tatements when they include significant:

A. acquisition goodwill, if one of the firms reports under IFRS and the other under U.S.GAAP.

B. property, plant, and equipment, if one of the firms uses accelerated depreciation and the other uses straight-line depreciation.

C. unrealized losses from securities held for trading, if one of the firms uses fair value reporting for securities investments and the other does not.

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第8题

For an asset to be classified as 'held for sale' under IFRS 5 Non－current Ass

A.Management must be committed to a plan to sell the asset.

B.A buyer must have been located for the asset.

C.The asset must be marketed at a reasonable pric

D.The sale should be expected to take place within one year from the date of classification.

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第9题

Which of the following statements most accurately describes a valuation allowance for

deferred taxes？ A valuation allowance is required under:

A.IFRS on revaluation of capital assets.