题目内容
（请给出正确答案）
A、1,2 and 3
B、1,3 and 4
C、2,3 and 4
D、1,2,3,and 4
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更多“IFRSs are used in the followin…”相关的问题
5 International Financial Reporting Standards (IFRSs) are primarily designed for use by publicly listed companies and
in many countries the majority of companies using IFRSs are listed companies. In other countries IFRSs are used as
national Generally Accepted Accounting Practices (GAAP) for all companies including unlisted entities. It has been
argued that the same IFRSs should be used by all entities or alternatively a different body of standards should apply
to small and medium entities (SMEs).
Required:
(a) Discuss whether there is a need to develop a set of IFRSs specifically for SMEs. (7 marks)
4 The transition to International Financial Reporting Standards (IFRSs) involves major change for companies as IFRSs
introduce significant changes in accounting practices that were often not required by national generally accepted
accounting practice. It is important that the interpretation and application of IFRSs is consistent from country to
country. IFRSs are partly based on rules, and partly on principles and management’s judgement. Judgement is more
likely to be better used when it is based on experience of IFRSs within a sound financial reporting infrastructure. It is
hoped that national differences in accounting will be eliminated and financial statements will be consistent and
comparable worldwide.
Required:
(a) Discuss how the changes in accounting practices on transition to IFRSs and choice in the application of
individual IFRSs could lead to inconsistency between the financial statements of companies. (17 marks)
_____ is used between family members and very close friends.
A、The consultative style
B、The casual style
C、The intimate style
D、The formal style
Income of the Board of Governors______.
A．is borrowed from the U.S. Treasury
B．is used by the government to make various policies
C．comes from the U.S. Treasury
D．is not granted by the government
How about the machines used in the factories？
A．Most of them are made in China.
B．Most of them are imported from abroad.
C．They made most of them by themselves.
D．They made all of them by themselves.
A.错
B.对，
C.错
D.错
______, it is widely used in making flares and fireworks.
A．as the brilliant white light that burning magnesium produces
B．Because of the brilliant white light of burning magnesium
C．The brilliant white light of burning magnesium
D．Burning magnesium produces a brilliant white light
What do Goldlink and Prima have in common？
A．They have the same adviser.
B．They have used the same bank.
C．They applied for the same grants.
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