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- IAS 1 – Presentation of Financial Statements 0%
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Question 1 of 10
1. Question
Under which of the following circumstances shall an entity classify an asset as current?
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Question 2 of 10
2. Question
Under which of the following circumstances shall an entity classify a liability as current?
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Question 3 of 10
3. Question
Where shall an entity disclose description of the nature and purpose of each reserve within equity?
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Question 4 of 10
4. Question
Which of the following shall be included in the statement of profit or loss?
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Question 5 of 10
5. Question
An entity may present any items of income or expense as extraordinary items, in the statement of profit or loss and other comprehensive income or in the notes.
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Question 6 of 10
6. Question
Which of the following is a correct way to present items of other comprehensive income?
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Question 7 of 10
7. Question
Under which of the following circumstances do reclassifications arise?
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Question 8 of 10
8. Question
Which of the following are circumstances that give rise to the separate disclosure of items of income and expense?
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Question 9 of 10
9. Question
An entity shall disclose information that enables users of its financial statements to evaluate the entity’s __________ for managing capital.
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Question 10 of 10
10. Question
Which of the following shall be included in the statement of changes in equity?
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