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F1 Exam Dumps : Financial Reporting

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Financial Reporting Questions and Answers

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Question 1

To apply the fundamental principles of the Code of Ethics, existing and potential threats to the entity first need to be identified and evaluated.

Which THREE of the following are identified in the Code as threats?

Options:

A.

Confidentiality threat

B.

Self-interest threats

C.

Self-review threats

D.

Familiarity threats

E.

Integrity threats

F.

Objectivity threats

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Question 2

AB sells to ST, a group entity, 10,000 units at $2.50 each. The market value was $6 each.

The effect on AB of the transfer pricing legislation on this transaction would be to: .

Options:

Question 3

From the list below identify the item that appears in the statement of financial position.

Options:

A.

The amount of interest charged on loans during the year.

B.

The amount of loans outstanding at the year end.

C.

The amount of loans repaid during the year.

D.

The amount of interest actually paid during the year.

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