超星 - 3.1准则观察和IFRS - 查题吧

多选题

IFRS financial statements consist of consolidated statement of financial position and ().

A. Statement of comprehensive income
B. Cash flow statement
C. A statement of changes in equity
D. Explanatory notes

单选题

Generally, IFRS consolidated statements are () for non-listed companies in EU countries.

A. required
B. allowed
C. prohibited
D. permitted

单选题

Using the current rate method to translate the foreign entities’ financial statements, translation adjustments are included in ().

A. stockholders’ equity
B. exchange loss
C. exchange gain
D. current period income

判断题

If the foreign entity has a functional currency different from the reporting currency of the parent, the financial statements are translated using current rate method.

A. 对
B. 错

判断题

IFRSs are based on fair presentation principles.

A. 对
B. 错

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