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F1 Exam Dumps : Financial Reporting

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Financial Reporting Questions and Answers

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Question 1

Which THREE of the following are part of the International Accounting Standards Committee (IASC) Foundation structure?

Options:

A.

International Accounting Standards Board

B.

Standards Advisory Council

C.

International Financial Reporting Interpretations Committee

D.

International Organisation of Securities Commission

E.

Standards Application Council

F.

International Financial Reporting Evaluations Committee

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Question 2

Which of the following is not a possible tax rate structure?

Options:

A.

Progressive

B.

Proportional

C.

Direct

D.

Regressive

Question 3

Which THREE of the following are included in the International Accounting Standards Board's "The Conceptual Framework for Financial Reporting"?

Options:

A.

The objective of financial statements

B.

Specification of the financial statements that must be presented

C.

Qualitative characteristics of financial statements

D.

Definition of the headings to use in financial statements

E.

The elements of financial statements

F.

The formats of financial statements

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