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Constraction contracts include the destruction of an asset
Under IAS 11, two or more contracts should be accounted for separately, even if they were negotiated together
What isn't obligatory to determine if the construction of a series of assets should be treated as separate contracts?
A fixed price contract is a contract in which the contractor agrees to a
Which of the following costs cannot be allocated to a construction contract cost?
Architects fees for the construction of a building should not be accounted for under IAS 11
A contract in which the contractor agrees to a pre-determined contract price
A contract in which the contractor is reimbursed for pre-defined costs, plus a percentage
Contract revenue is measured at ____ of received or receivable revenue
IAS19 is an accounting rule concerning ________ under the IFRS rules set by the International Accounting Standards Board
IAS 19 categories employee benefits into 4 categories; which one is not one of them?
Matching principle means to recognize an expense in the period when matching revenue is recognized.
Which one is not a short-term employee benefit?
Can be used as an alternative to make payments, e.g. to employees
Holiday Entitlement is usually a good example for _________ employee benefits.
What is the usual amount (or closest) for profit-sharing that firms give to employees?
Which one is NOT a post-employment benefit?
Termination benefits are provided in exchange for the service of the employee
Objective of IAS 28 is to prescribe the accounting for investments in
IAS 28 applies to investments in associates held by
Significant influence is the power to..
Significant influence is presumed to exist when owning ______ of voting power of an investee.
Evidence of significant influence may be interchange of managerial personnel.
Method of accounting for investments in associates and joint ventures is
Investors profit or loss doesn't include share of investee's profit or loss.
Investor is exempted from using equity method if…
Which one of the following is incorrect
Use of the equity method should cease from the date that significant influence ceases
Nowadays, IAS 32 is about the Presentation and Disclosure of Financial Instruments
Which of the following is NOT a financial asset?
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