题目内容

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

查看答案

搜索结果不匹配？点我反馈

更多问题

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

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

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

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

IFRSs are based on fair presentation principles.

A. 对
B. 错