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NEW QUESTION 53
Published financial statements are regulated by

  • A. International Financial Reporting Standards to ensure the provision of useful financial information to shareholders.
  • B. rules to ensure the provision of consistent financial information to investors.
  • C. accounting and legal rules to ensure the provision of relevant and reliable financial information to shareholders.
  • D. shareholders who specify the framework for the provision of consistent and comparable financial information for decision-making.

Answer: C

 

NEW QUESTION 54
Which of the following are the stated objectives of the International Accounting Standards Board (IASB)?
I)Enforce accounting standards.
II)Develop accounting standards.
III)Work for convergence of accounting standards.

  • A. I and II only
  • B. III only
  • C. I only
  • D. II and III only

Answer: D

 

NEW QUESTION 55
According to the IASB Conceptual Framework, income is an increase in economic benefits in the form of I)inflows.
II)decreases of liabilities.
III)enhancements of assets.
IV)contributions from equity holders.

  • A. II, III and IV only
  • B. I, III and IV only
  • C. I, II and III only
  • D. I, II and IV only

Answer: C

 

NEW QUESTION 56
……