試験FAR トピック1 問題162 スレッド

Choice "d" is correct. The criteria for determining which investments are treated as cash equivalents
would be part of the summary of significant accounting policies. Choice "a" is incorrect. The maturity
dates of noncurrent debts are required disclosures, but are not a part of the summary of significant
accounting policies. Choice "b" is incorrect. The terms for convertible debt to be exchanged for common
stock are not accounting policies; they would be disclosed separately. Choice "c" is incorrect. The
concentration of credit risk of all financial instruments by geographic region may be a required segment
disclosure, especially for financial institutions. However, it would not be a part of the summary of
significant accounting policies.