George couldn’t drive to work in his small sports car with a broken leg. The problem with this sentence is__（）
A. run-on
B. misplaced modifier
C. dangling modifier
D. nothing wrong
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When a bargain purchase arises, IFRS 3 Business Combinations requires that the amounts involved in computing the bargain purchase should first be reassessed. When the amount of the bargain purchase ha
A. Charged as an expense in profit or loss
B. Capitalised and presented under non-current assets
Credited to profit or loss
D. Shown as a deduction from non-current assets
Sale and repurchase arrangements can be used to disguise the substance of loan transactions by taking them ‘off balance sheet’. In this case the legal position is that the asset has been sold but the
A. The seller of an asset retains the ability to use the asset
B. The seller has no further exposure to the risks of ownership
C. The asset has been transferred at a price substantially above or below its fair value
D. The ‘sold’ asset remains on the sellers premises
An aircraft requires a planned overhaul each year at a cost of $5,000 every three years. This is a condition of being allowed to fly. How should the cost of the overhaul be treated in the financial st
Accrued for over the year and charged to maintenance expenses
B. Provided for in advance and charged to maintenance expenses
Capitalised and depreciated over the period to the next overhaul
D. Charged to profit or loss when the expenditure takes place
Which of the following statement is not allowed under IAS 40（）
A. Following initial recognition, investment property can be held at either cost or fair value
B. If an investment property is held at fair value, this must be applied to all of the entity’s investment property
C. An investment property is initially measured at cost, including transaction costs
D. A gain or loss arising from a change in the fair value of an investment property should be recognised in other comprehensive income
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