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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

Neutral and complete are ingredients of which of the following fundamental characteristics of accounting information?

Options:

A.

Faithful representation

B.

Relevance

C.

Predictive value

D.

Comparability

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Question 2

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

Question 3

Which body has the sole responsibility for setting standards?

Options:

A.

Standards Advisory Council (SAC)

B.

International Accounting Standards Board (IASB)

C.

International Financial Reporting Interpretations Committee (IFRIC)

D.

Accounting Principles Board (APB)

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