[单选题]

5 Which of the following events after the balance sheet date would normally qualify as adjusting events according

to IAS 10 Events after the balance sheet date?

1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.

2 A decline in the market value of investments.

3 The declaration of an ordinary dividend.

4 The determination of the cost of assets purchased before the balance sheet date.

A. 1, 3, and 4

B. 1 and 2 only

C. 2 and 3 only

D. 1 and 4 only

参考答案与解析:

相关试题

16 Which of the following events between

[单选题]16 Which of the following events between the balance sheet date and the date the financial statements areauthorised for issue must be adjusted in the financial statements?1 Declaration of equity dividends.2 Decline in market value of investments.3 Th

  • 查看答案
  • 20 Which of the following events occurri

    [单选题]20 Which of the following events occurring after the balance sheet date are classified as adjusting, if material?1 The sale of inventories valued at cost at the balance sheet date for a figure in excess of cost.2 A valuation of land and buildings pro

  • 查看答案
  • Which of the following is not part of th

    [单选题]Which of the following is not part of the quality assurance process?(73)A.Operational definitionsB.Quality policyC.Quality auditsD.Quality improvement

  • 查看答案
  • Which of the following sentences from th

    [单选题]Which of the following sentences from the text BEST indicates that the teacher is very considerate?A. In her calm,motherly voice she said,“By the end of winter,…”(Paragraph 2)B. With the grace that only experience can bring,she struggled to…(Paragrap

  • 查看答案
  • Which of the following writers is a novelist of the 20th century?

    [单选题]Which of the following writers is a novelist of the 20th century?A.John Kea

  • 查看答案
  • Which of the following is the least likely characteristic of the normal probability distribution? Th

    [单选题]Which of the following is the least likely characteristic of the normal pro

  • 查看答案
  • Which of the following is the least likely characteristic of the normal probability distribution. Th

    [单选题]Which of the following is the least likely characteristic of the normal pro

  • 查看答案
  • Which of the following activities is most likely to be performed as part of the execution step of th

    [单选题]Which of the following activities is most likely to be performed as part of

  • 查看答案
  • After a two-for-one stock split, which of the following will most likely change relative to its pre-

    [单选题]After a two-for-one stock split, which of the following will most likely ch

  • 查看答案
  • Which of the two events listed occurs si

    [单选题]Which of the two events listed occurs simultaneously in a two-stroke/cycle diesel engine?()A . Exhaust and scavengingB . Scavenging and compressionC . Ignition and expansionD . Exhaust and compressio

  • 查看答案
  • 5 Which of the following events after th