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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

The concept that numbers and descriptions must match what really existed or happened is represented by which fundamental qualitative characteristic?

Options:

A.

Predictive value

B.

Complete

C.

Faithful representation

D.

Relevance

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Question 2

A US-based company reports information about pending lawsuits in the notes to its financial statements. This is an example of which basic principle of accounting?

Options:

A.

Full disclosure

B.

Expense recognition

C.

Going concern

D.

Constraints

Question 3

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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