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Name:
2. An entity shall measure initially a financial liability not designated at fair value
through profit or loss at
a. Face Amount
b. Fair Value plus directly attributable transaction costs
c. Fair Value minus directly attributable transaction costs
d. Fair Value
2. An entity shall measure initially a financial liability not designated at fair value
through profit or loss at
a. Face Amount
b. Fair Value plus directly attributable transaction costs
c. Fair Value minus directly attributable transaction costs
d. Fair Value
3. Transaction costs directly attributable to the issue of a financial liability include all
of the following except
a. Fees and commissions paid to agents
b. Levies by regulatory agencies
c. Financing costs
d. Transfer taxes and duties
3. Transaction costs directly attributable to the issue of a financial liability include all
of the following except
a. Fees and commissions paid to agents
b. Levies by regulatory agencies
c. Financing costs
d. Transfer taxes and duties
5. An entity shall classify a liability as current when (choose the incorrect one)
a. The entity holds the liability for the purpose of trading.
b. The entity has an unconditional right to defer settlement of the liability for at least
twelve months after the reporting period.
c. The entity expects to settle the liability within the entitys operating cycle.
d. The liability is due to be settled within twelve months after the reporting period.
5. An entity shall classify a liability as current when (choose the incorrect one)
a. The entity holds the liability for the purpose of trading.
b. The entity has an unconditional right to defer settlement of the liability for at least
twelve months after the reporting period.
c. The entity expects to settle the liability within the entitys operating cycle.
d. The liability is due to be settled within twelve months after the reporting period.
Name:
Name:
2. An entity shall measure initially a financial liability not designated at fair value
through profit or loss at
a. Face Amount
b. Fair Value plus directly attributable transaction costs
c. Fair Value minus directly attributable transaction costs
d. Fair Value
2. An entity shall measure initially a financial liability not designated at fair value
through profit or loss at
a. Face Amount
b. Fair Value plus directly attributable transaction costs
c. Fair Value minus directly attributable transaction costs
d. Fair Value
3. Transaction costs directly attributable to the issue of a financial liability include all
of the following except
a. Fees and commissions paid to agents
b. Levies by regulatory agencies
c. Financing costs
d. Transfer taxes and duties
3. Transaction costs directly attributable to the issue of a financial liability include all
of the following except
a. Fees and commissions paid to agents
b. Levies by regulatory agencies
c. Financing costs
d. Transfer taxes and duties
5. An entity shall classify a liability as current when (choose the incorrect one)
a. The entity holds the liability for the purpose of trading.
b. The entity has an unconditional right to defer settlement of the liability for at least
twelve months after the reporting period.
c. The entity expects to settle the liability within the entitys operating cycle.
d. The liability is due to be settled within twelve months after the reporting period.
5. An entity shall classify a liability as current when (choose the incorrect one)
a. The entity holds the liability for the purpose of trading.
b. The entity has an unconditional right to defer settlement of the liability for at least
twelve months after the reporting period.
c. The entity expects to settle the liability within the entitys operating cycle.
d. The liability is due to be settled within twelve months after the reporting period.