T7無料問題集「WorldatWork International Financial Reporting Standards for Compensation Professionals」

質問 1

Who appoints International Accounting Standards Board (IASB) members?

（A）International Accounting Standards Committee (IASC) Foundation

（B）Standards Advisory Council (SAC)

（C）International Accounting Standards Board (IASB) staff

（D）International Financial Reporting Interpretations Committee (IFRIC)

正解：A 解答を投票する

質問 2

IAS 19 classifies employee benefits into four main categories. Which of the following best represent those categories?

（A）Short-term benefits, post-employment benefits, long-term benefits, termination benefits

（B）Wages, short-term benefits, bonuses, termination benefits

（C）Wages, profit-sharing, bonuses, non-monetary bonuses

（D）Wages, short-term benefits, long-term benefits, termination benefits

正解：A 解答を投票する

質問 3

Defined benefit pension commitments often represent a company's largest single financial liability. IAS 19 was amended as of January, 2014. What does this amendment require?

（A）That surplus or deficit of a pension fund be detailed in the financial statement

（B）That any existing deficit of a pension fund be detailed in the financial statement

（C）That any projected deficit of a pension fund be detailed in the financial statement

（D）That companies state whether they have a defined benefit or defined contribution plan in the financial statement

正解：A 解答を投票する

質問 4

The International Accounting Standards Board (IASB) has given companies the option to use fair value as the basis for measurement of financial assets and liabilities. Which of the following best defines fair value?

（A）Amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction

（B）Faithful representation of the amount paid for a given item

（C）Quality of information that confirms users' earlier expectations

（D）A residual interest in the assets of the entity after deducting all its liabilities

正解：A 解答を投票する

質問 5

When a company consumes the economic benefit arising from service provided by an employee in exchange for employee benefits, what is it considered in accounting terms?

（A）An expense

（B）A benefit

（C）A cost

（D）The employee value proposition

正解：A 解答を投票する

質問 6

Recognition of revenue when earned and the matching of expenses when incurred describes which of the following practices?

（A）Accrual accounting

（B）IASB accounting

（C）Cash basis accounting

（D）Business accounting

正解：A 解答を投票する

質問 7

Employee benefits that are payable after the completion of employment are considered what kind of benefits?

（A）Post-employment benefits

（B）Long-term benefits

（C）Termination benefits

（D）Short-term benefits

正解：A 解答を投票する

質問 8

Which of the following is true of liabilities?

（A）Noncurrent liabilities come due in less than a year

（B）Current liabilities come due in less than a year

（C）Current liabilities come due in less than 18 months

（D）Both current and noncurrent liabilities come due in less than a year

正解：B 解答を投票する

質問 9

Which of the following is a benefit of moving toward a single set of standards?

（A）Reduce the number of cross-border capital flows

（B）Greater comparability between companies equals lower cost to investors

（C）Create equity across the economies of different countries

（D）Less competition among exchanges

正解：B 解答を投票する

T7 無料問題集「WorldatWork International Financial Reporting Standards for Compensation Professionals」

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