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International Financial Reporting Standards for Compensation Professionals Exam

Last Update Nov 24, 2024
Total Questions : 89

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International Financial Reporting Standards for Compensation Professionals Exam Questions and Answers

Questions 1

A US-based company reports information about pending lawsuits in the notes to its financial statements. This is an example of which basic principle of accounting?

Options:

A.

Full disclosure

B.

Expense recognition

C.

Going concern

D.

Constraints

Questions 2

An offer of redundancy is an example of which kind of employee benefits?

Options:

A.

Short-term benefits

B.

Post-employment benefits

C.

Termination benefits

D.

Long-term benefits

Questions 3

What is the purpose of an income statement?

Options:

A.

To show liability and equity and the manner in which those funds are employed

B.

To account for changes in cash during the accounting period

C.

To show details of the nature of a company’s operating activities

D.

To reconcile the beginning and ending balances of stockholders’ equity

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