試験FAR トピック1 問題35 スレッド
AICPA FARのリアル試験問題集
問題 #: 35
トピック #: 1
問題 #: 35
トピック #: 1
Which of the following must be included in a company's summary of significant accounting policies in the
notes to the financial statements?
notes to the financial statements?
おすすめの解答：D 解答を投票する
Choice "d" is correct. The summary of significant accounting policies should include "policies." The only
policy in the choices listed is the revenue recognition policies.
Choice "a" is incorrect. A description of current year equity transactions is not a policy. It should be
disclosed somewhere in the footnotes but not in the summary of significant accounting policies.
Choice "b" is incorrect. A summary of long-term debt outstanding is not a policy. It should be disclosed
somewhere in the footnotes but not in the summary of significant accounting policies.
Choice "c" is incorrect. A schedule of fixed assets is not a policy. It should be disclosed somewhere in the
footnotes but not in the summary of significant accounting policies.
policy in the choices listed is the revenue recognition policies.
Choice "a" is incorrect. A description of current year equity transactions is not a policy. It should be
disclosed somewhere in the footnotes but not in the summary of significant accounting policies.
Choice "b" is incorrect. A summary of long-term debt outstanding is not a policy. It should be disclosed
somewhere in the footnotes but not in the summary of significant accounting policies.
Choice "c" is incorrect. A schedule of fixed assets is not a policy. It should be disclosed somewhere in the
footnotes but not in the summary of significant accounting policies.
Ohdori 2026-02-28 07:24:55
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