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0 Exakte Antworten 0 Text Antworten 63 Multiple Choice Antworten
Fenster schliessen

Which one is NOT a post-employment benefit?

Retirement benefits

Post-employment life insurance

Payment for psychological damages

Pensions

Fenster schliessen

Termination benefits are provided in exchange for the service of the employee

True

False

Fenster schliessen

Objective of IAS 28 is to prescribe the accounting for investments in

Associations

Subsidiaries

Associates

Properties

Fenster schliessen

IAS 28 applies to investments in associates held by

Venture capital organizations

Unit trusts

Mutual funds

None of those answers is correct

Fenster schliessen

Significant influence is the power to..

make investees financial decicions

participate in operating policy decicions

participate in general meeting

joint control operating policy decicions

Fenster schliessen

Significant influence is presumed to exist when owning ______ of voting power of an investee.

10%

more than 25%

at least 20%

15%

Fenster schliessen

Evidence of significant influence may be interchange of managerial personnel.

True

False

Fenster schliessen

Method of accounting for investments in associates and joint ventures is

value method

standard method

cash method

equity method