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T7 Exam Dumps : International Financial Reporting Standards for Compensation Professionals Exam

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International Financial Reporting Standards for Compensation Professionals Exam Questions and Answers

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Question 1

When a company provides information that is of sufficient importance to influence the judgment and decisions of an informed user, which principle of Level 3 of the conceptual framework is being represented?

Options:

A.

Faithful representation

B.

Measurement

C.

Full disclosure

D.

Going concern

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Question 2

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

Question 3

The IAS 19 standard applies to which of the following groups of employees?

Options:

A.

Directors and management personnel

B.

All employees except casual employees

C.

All employees

D.

All full-time employees

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