questão  |
resposta |
IAS 1: Presentation of FSs. content. 2 começar a aprender
|
|
Recommended format of FSs. | Detailed issues to be included in disclosure notes.
|
|
|
Current asset is an asset that: 3 começar a aprender
|
|
Will be realised or consumed during the entity's normal trading cycle. | Or is held for trading. | Or will be realised within 12 months of the reporting date. to realise an asset - ułynniać aktywa
|
|
|
Current liability is a liability that: 3 começar a aprender
|
|
Will be settled during the entity's normal trading cycle. | Or is held for trading. | Will be settled within 12 months of the reporting date.
|
|
|
OCI are income and expenses that, are recognised outside ...? começar a aprender
|
|
outside of profit or loss.
|
|
|
Items of OCI must be presented as either items that might be reclassified ...?: 2 começar a aprender
|
|
that might be reclassified to profit or loss in the future. | Items that will not be reclassified to profit or loss in the future.
|
|
|
Disclosure notes include important information about? # começar a aprender
|
|
Sources of uncertainty. | Unrecognised items. | Accounting policies. | Valuation techniques. | Events after reporting period. SUAVE (układny, uprzejmy)
|
|
|
Disclosures notes should be ordered systematically. This might mean: 3 começar a aprender
|
|
Displaying the most relevant issues prominently. | Group similar items together. | Following the order in which items are presented in the primary FSs.
|
|
|
Accounting concepts to apply in preparation of FS. começar a aprender
|
|
Accruals. | GC. | Offsetting. | Materiality and aggregation. | Consistency. | Comparability.
|
|
|
Accounting policies can only change if: 2 começar a aprender
|
|
The change is required by a standard or interpretation. | Or the change results in more relevant and reliable information.
|
|
|
Changes in accounting policies are accounted for retrospectively as if... começar a aprender
|
|
the new policy had always been applied. Misstatements due to fraud and errors are also corrected retrospectively.
|
|
|
Discontinued operation definition 2 + 3 começar a aprender
|
|
A component of an entity that has been sold, | or component which is classified as held for sale. and which is Separate line of business (or geographical area of operations). | or single co-ordinated PLAN to DISPOSE of separate major line or area. | Or a subsidiary acquired solely for resale.
|
|
|
A single amount for discontinued operations is presented on a face of... começar a aprender
|
|
|
|
|
A single amount for discontinued operations is presented on a face of the SPL. This comprises: 3 começar a aprender
|
|
The post-tax profit-or-loss of discontinued operations. | Any profit-or-loss on disposal; | Or any loss on classification as held for sale.
|
|
|
|
Definition form IAS 34. começar a aprender
|
|
A financial reporting period that is shorter than a full financial year. IAS 34: Interim financial reporting.
|
|
|
The minimum content that should be included in an interim financial report: 2 começar a aprender
|
|
4 condensed financial statements. | Selected disclosure notes. A condensed SoFP. | A condensed SPLaOCI. | A condensed SOCIE. | A condensed SoCFs.
|
|
|
