【简答题】Is the reversal of an inventory write-down permitted under U.S. GAAP (generally accepted accounting principles) and International Financial Reporting Standards (IFRS)? A. No, under both B. Yes, under ...
【单选题】In comparing U.S. GAAP and International Financial Reporting Standards (IFRS) with regard to a basis for measurement of a noncontrolling interest, which of the following is true?
A.
U.S. GAAP requires acquisition-date fair value measurement and IFRS requires the acquiree’s identifiable net asset fair value measurement.
B.
U.S. GAAP and IFRS both require acquisition-date fair value measurement.
C.
U.S. GAAP and IFRS both require the acquiree’s identifiable net asset fair value measurement.
D.
U.S. GAAP requires acquisition-date fair value measurement, but IFRS allows an option for acquisition-date fair value measurement.
E.
U.S. GAAP and IFRS both apportion goodwill to the parent only.
【单选题】汽车电动后视镜不工作,应首先检查( )。
【单选题】Which of the following statements related to U.S. GAAP and IFRS is incorrect:
A.
Both U.S. GAAP and IFRS include guidance for adjusting entries.
B.
Both U.S. GAAP and IFRS prepare the same four financial statements.
C.
U.S. GAAP does not require items to be separated by current and noncurrent classifications on the balance sheet.
D.
U.S. GAAP balance sheets report current items first.
E.
IFRS balance sheets normally present noncurrent items first.
【判断题】Both U.S. GAAP and IFRS prepare the same four basic financial statements.
【单选题】汽车电动后视镜不工作,应首先检查( C )。
【单选题】Which of the following statements related to U.S. GAAP and IFRS is incorrect?
A.
U.S. GAAP balance sheets report current items first.
B.
IFRS balance sheets normally present noncurrent items first.
C.
Both U.S. GAAP and IFRS include guidance for adjusting entries.
D.
U.S. GAAP does not require items to be separated by current and noncurrent classifications on the balance sheet.
E.
Both U.S. GAAP and IFRS prepare the same four financial statements.
【判断题】Both U.S. GAAP and IFRS do not require the use of accrual basis accounting.