Actividad IAS 34

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El propósito de esta actividad es repasar los puntos más importantes del IAS 34.

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Alexander De los Santos De la Garza

México

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Actividad IAS 34


Froggy Jumps Actividad IAS 34Versión en línea El propósito de esta actividad es repasar los puntos más importantes del IAS 34. por Alexander De los Santos De la Garza 1 According to paragraph 11A, when an entity presents items of profit or loss in a separate statement, what must it also present in that statement? a Total comprehensive income b Basic and diluted earnings per share c Retained earnings only 2 If the most recent annual financial statements were consolidated, interim financial statements shall be: a Consolidated as well b Unconsolidated trial balances c Combined statements 3 When both consolidated and parent’s separate statements were included in the annual report, IAS 34: a Neither requires nor prohibits their inclusion b Requires inclusion of separate statements c Requires only the parent’s own figures 4 What must an entity include in its interim financial report? a Only condensed figures b Explanation of events and transactions significant to changes in financial position and performance c Auditor’s report 5 An interim report shall state that the same accounting policies and methods are used as in the annual financial statements or: a Restate comparatives only b Ignore policy changes c Describe the nature and effect of any change 6 Which are in a complete financial statement set (IAS 1)? a Income & balance sheet b Full statements + notes c Income & cash flow only 7 Main goal of an interim report? a Repeat annual info b Update new activities c Show all policies 8 IAS 34 requires at least: a Condensed statements + notes b Full statements c Only income statement 9 What statements can an entity publish? a Condensed only b Complete or condensed c Executive summary 10 If omitting an item makes reports misleading? a Add missing info b No effect c Fix next report 11 An interim financial report shall not be described as complying with IFRSs unless: a It complies with all the requirements of IFRSs. b It complies with at least some of the requirements of IFRSs. c It complies with just only one requirement of IFRSs. 12 Which financial statements must be included in an interim financial report? a Only the statement of cash flows b Only the statement of profit or loss c Balance sheet, income statement (with OCI), equity changes, and cash flows. 13 How should materiality be assessed in interim financial reporting? a No materiality assessment is required b In relation to the interim period data c In relation to the previous quarter’s data 14 What must an entity do if a significant change in estimate occurs in the final interim period and no separate interim report is published? a Publish a new interim report b Ignore the change c Disclose the change in a note to the annual financial statements 15 What principle applies regarding accounting policies in interim financial reports? a No accounting policies need to be applied b The same accounting policies as in the annual financial statements must be applied c Only apply policies if there are regulatory changes 16 Does this Standard mandate which entities are required to publish interim financial reports? a Yes, it mandates that all publicly traded entities must publish them. b No, the Standard does not mandate who must publish c Yes, it applies to all entities that complete a full financial year. 17 According to the definitions, what is an "Interim Period"? a A financial reporting period shorter than a full financial year. b A set of condensed financial statements. c A financial report published between two full financial years. 18 Does an interim financial report only contain condensed statements? a Yes, the definition of an interim report is that the statements must be condensed. b No, it only requires explanatory notes, not statements. c No, it can contain either a complete set of financial statements or a set of condensed statements. 19 What are the two primary objectives of this Standard? a To mandate which entities must publish reports and how frequently they must do it. b To prescribe the minimum content of the report and the principles for recognition and measurement. c To define the difference between a "condensed" and a "complete" set of statements. 20 Which of the following is NOT listed as one of the minimum components of an interim financial report? a A condensed statement of changes in equity. b Selected explanatory notes. c A complete auditors' report.

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Actividad IAS 34

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Actividad IAS 34Versión en línea

por Alexander De los Santos De la Garza

According to paragraph 11A, when an entity presents items of profit or loss in a separate statement, what must it also present in that statement?

If the most recent annual financial statements were consolidated, interim financial statements shall be:

When both consolidated and parent’s separate statements were included in the annual report, IAS 34:

What must an entity include in its interim financial report?

An interim report shall state that the same accounting policies and methods are used as in the annual financial statements or:

Which are in a complete financial statement set (IAS 1)?

Main goal of an interim report?

IAS 34 requires at least:

What statements can an entity publish?

If omitting an item makes reports misleading?

An interim financial report shall not be described as complying with IFRSs unless:

Which financial statements must be included in an interim financial report?

How should materiality be assessed in interim financial reporting?

What must an entity do if a significant change in estimate occurs in the final interim period and no separate interim report is published?

What principle applies regarding accounting policies in interim financial reports?

Does this Standard mandate which entities are required to publish interim financial reports?

According to the definitions, what is an "Interim Period"?

Does an interim financial report only contain condensed statements?

What are the two primary objectives of this Standard?

Which of the following is NOT listed as one of the minimum components of an interim financial report?