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NEW QUESTION 37
A company's financial report is compliant with International Financial Reporting Standards. Where in the report would an investor find the amount of money received by the company for investment activities?
- A. statement of financial position
- B. statement of cash flows
- C. statement of changes in equity
- D. statement of comprehensive income
Answer: B
NEW QUESTION 38
A decision has been made to change the value of a major non-current asset, upon which depreciation is based, from original cost to a revalued amount. This results in a change in
- A. accounting estimate and does not need to be disclosed.
- B. accounting estimate and must be disclosed.
- C. measurement basis and does not need to be disclosed.
- D. measurement basis and must be disclosed.
Answer: D
NEW QUESTION 39
Which of the following represents a principal-agent relationship?
I.
shareholders-auditors
II.
shareholders-management
III.
security exchange-company
IV.
board of directors-employees
- A. II, III and IV only
- B. I, II and III only
- C. I, II, III and IV
- D. I, II and IV only
Answer: D
NEW QUESTION 40
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