Lernkarten

Karten 63 Karten
Lernende 6 Lernende
Sprache English
Stufe Universität
Erstellt / Aktualisiert 07.01.2020 / 08.01.2020
Lizenzierung Keine Angabe
Weblink
Einbinden
0 Exakte Antworten 0 Text Antworten 63 Multiple Choice Antworten
Fenster schliessen

Which of the following is NOT a compound financial instrument?

Convertible bond

a zero coupon bond

a non-derivative FI with equity and liability elements

Fenster schliessen

If there is a contractual obligation to deliver cash / financial asset it is

Equity

Asset

Liability

Share

Fenster schliessen

How are compound financial instruments presented?

classified and presented jointly

calssified jointly, presented seperately

classified seperatly, presented jointly

classified and presented seperately

Fenster schliessen

True or false: A treasury share is a share from the company itself

True

False

Fenster schliessen

Which of the following is NOT correct? A financial asset is 

a right to receive cash or another financial instrument

a right to exchange FI with another entity

an obligation to sell equity shares

an obligation to receive own equity instruments

Fenster schliessen

IAS 36 applies to all assets 

True

False

Fenster schliessen

IAS 36 applies to assets classified as

Subsidiaries

Associated companies

joint venture

subsidiaries+associated companies+joint venture

Fenster schliessen

Recovrable amount is 

the greatest value between the fair value less the costs of the sale and the useful value

The amount of asset after deduction of accumulated impairment losses

the amount of the sale of an asset

the present value of future cash flows