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T7 Exam Dumps : International Financial Reporting Standards for Compensation Professionals Exam

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International Financial Reporting Standards for Compensation Professionals Exam Questions and Answers

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Question 1

Which body has the sole responsibility for setting standards?

Options:

A.

Standards Advisory Council (SAC)

B.

International Accounting Standards Board (IASB)

C.

International Financial Reporting Interpretations Committee (IFRIC)

D.

Accounting Principles Board (APB)

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Question 2

What is the purpose of an income statement?

Options:

A.

To show liability and equity and the manner in which those funds are employed

B.

To account for changes in cash during the accounting period

C.

To show details of the nature of a company’s operating activities

D.

To reconcile the beginning and ending balances of stockholders’ equity

Question 3

A US-based company reports information about pending lawsuits in the notes to its financial statements. This is an example of which basic principle of accounting?

Options:

A.

Full disclosure

B.

Expense recognition

C.

Going concern

D.

Constraints

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