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【单选题】
香港地区的税收管辖权是A.
居民管辖权
B.
地域管辖权
C.
公民管辖权
D.
以上三者都有
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【单选题】Fair value is:
A.
Book value.
B.
Historic cost.
C.
An index-linked historic cost.
D.
The value for which an asset could be sold, or a liability extinguished, between willing independent traders.
【简答题】(b) Discuss the view that fair value is a more relevant measure to use in corporate reporting than historical cost. (12 marks)
【单选题】Fair value is defined in IFRS 13. Which of the following options best describes fair value?
A.
The value which a company places on its assets and liabilities
B.
The market price at which an asset or liability should be offered for sale
C.
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date
D.
The carrying values of a company's assets and liabilities
【单选题】The fair value model of accounting for PP&E assets
A.
recognizes changes in the asset's fair value in other comprehensive income.
B.
should be applied to investment property only.
C.
once chosen for one investment property does not have to be applied to all investment property.
D.
is acceptable under both IFRS and ASP
【单选题】The fair value through net income model requires that
A.
investments are measured at fair value.
B.
transaction costs are expensed.
C.
investments are measured at fair value and transaction costs are capitalized.
D.
investments are measured at fair value and transaction costs are expensed.
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