题目内容

Which of the following inventory disclosures would least likely be found in the footnotes of a firm following IFRS？

A. The amount of loss reversals,from previously written-down inventory,recognized during the period.
B. The carrying value of inventories that collateralize a short-term loan.
C. The separate carrying values of raw materials,work-in-process,and finished goods computed under the LIFO cost flow method.

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If the tax base of an asset exceeds the assets carrying value and a reversal is expected in the future:

A deferred tax asset is created.
B. A deferred tax liability is created.
C. Neither a deferred tax asset nor a deferred tax liability is created.

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In a defined benefit pension plan:

A. Pension expense and the amount funded each period must be the same.
B. No promise is made concerning the ultimate benefits to be paid to the employees.
C. The employer assumes the majority of the investment risk.

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Use the following data to answer Questions 1 through 8.
Firm issues a $10 million bond with a 6% coupon rate, 4-year maturity, and annual interest payments when market interest rates are 7%.
FUse the following data to answer Questions 1 through 8.
Firm issues a $10 million bond with a 6% coupon rate, 4-year maturity, and annual interest payments when market interest rates are 7%.
F

An increase.
B. A decrease.
C. No change.

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An increase in the tax rate causes the balance sheet value of a deferred tax asset to:

A. decrease.
B. increase.
C. Remain unchanged.

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