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【判断题】
第三人的过错是指被侵权人和动物饲养人对动物造成损害有过错。A.
正确
B.
错误
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【单选题】With regard to the definition of revenue given by IFRS15, which of the following statements is true?
A.
Revenue includes cash received from borrowings
B.
Revenue includes cash received from share issues
C.
Revenue arises from ordinary activities only
D.
Revenue may arise from either ordinary activities or extraordinary activities
【单选题】IFRS 15 Revenue from Contracts with Customers states that, where performance obligations are satisfied overtime, entities should apply an appropriate method of measuring progress.Which TWO of the foll...
A.
(2) and (3)
B.
(1) and (3)
C.
(2) and (4)
D.
(1) and (4)
【单选题】IFRS 15 defines revenue as:
A.
Increases in economic benefits during the accounting period in the form of inflows orenhancements of assets or decreases of liabilities that result in increases in equity, other thanthose relating to contributions from equity participants.
B.
The gross inflow of economic benefits arising from the ordinary operating activities of an entity.
C.
Income arising in the course of an entity’s ordinary activities.
D.
The fair value of consideration received or receivable arising from the ordinary operating activities of an entity.
【简答题】There has been significant divergence in practice over recognition of revenue mainly because International Financial Reporting Standards (IFRS) have contained limited guidance in certain areas. The In...
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