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NEW QUESTION 23
Which one of the following includes social reporting guidelines?
- A. International Accounting Standards (IAS)
- B. Global Reporting Initiative (GRI)
- C. International Financial Reporting Standards (IFRS)
- D. Generally Accepted Accounting Principles (GAAP)
Answer: B
NEW QUESTION 24
Which one of the following is a benefit of developing financial reporting standards using a conceptual framework?
- A. The interpretation of non-financial information is made easier.
- B. The financial statements based on these standards would be error-free.
- C. The interpretation of financial reporting standards by anybody would be easy.
- D. A financial reporting environment based on standardised principles would be created.
Answer: D
NEW QUESTION 25
The accounting policies used by companies must result in financial reports that are
- A. signed by the CEO or equivalent.
- B. comparable with previous years' reports.
- C. independently audited.
- D. easy to read.
Answer: B
NEW QUESTION 26
Which one of the following statements is correct?
- A. Accounting standards are developed and maintained using a consultative process with the OECD.
- B. Australian accounting standards are based on the US GAAP.
- C. Accounting standards prescribe the possible accounting treatments.
- D. Accounting standards provide the basic knowledge upon which the conceptual framework is developed.
Answer: C
NEW QUESTION 27
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