Which is an implication of the going concern assumption? * a. Depreciation and amortization policies are justifiable and appropriate. b. The current and noncurrent classification of assets and liabilities is justifiable and significant. c. All of these are an implication of going concern. d. The historical cost principle is credible.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
icon
Related questions
Question

 FAR- Conceptual Framework

Kindly help me answer the following:

11. Which is an implication of the going concern assumption? *
a. Depreciation and amortization policies are justifiable and appropriate.
b. The current and noncurrent classification of assets and liabilities is justifiable and significant.
c. All of these are an implication of going concern.
d. The historical cost principle is credible.
 
12. The concept of accounting entity is applicable *
a. Only to business organisations
b. Only to the economic aspects of business organizations
c. Only to the legal aspects of business organizations
d. Whenever accounting is involved
 
13. The overall objective of financial reporting is to provide information *
a. That allows owners to assess management performance.
b. About assets, liabilities and equity of an entity.
c. That is useful for decision making
d. About financial performance during a period.
 
14. Which measurement basis is currently used in financial statements? *
a. Settlement value and fair value
b. Present value, settlement value and fair value
c. Present value and settlement value
d. Present value
 
15. Financial capital is defined as *
a. Legal capital
b. Net assets in terms of physical productive capacity
c. Share capital issued and outstanding
d. Net assets in monetary terms
 
16. Income and expenses are classified as *
a. Ordinary and extraordinary
b. Profit or loss and other comprehensive income
c. Profit loss and retained earnings
d. Retained earnings and other comprehensive income
 
17. What is the primary distinction between revenue and gain? *
a. The nature of the activity that gives rise to transaction
b. The method of disclosing the transaction
c. The likelihood that the transaction will recur
d. The materiality of the amount
 
18. What is meant by comparability when discussing financial accounting information? *
a. Information has predictive and confirmatory value.
b. Information is reasonably free from error.
c. Information is measured and reported in a similar fashion across entities.
d. Information is timely.
 
19. In the Conceptual Framework for Financial Reporting, what provides the “why” of accounting? *
a. Qualitative characteristic of accounting information
b. Objective of financial reporting
c. Element of financial statement
d. Measurement and recognition concept
 
20. The consistency standard requires that *
a. Expenses should be reported when incurred.
b. Accounting procedures should be adopted when the result is a consistent rate of return.
c. The effect of accounting changes upon income should be properly disclosed.
d. Gains and losses should not be recognized

 

Expert Solution
steps

Step by step

Solved in 3 steps

Blurred answer
Similar questions
  • SEE MORE QUESTIONS
Recommended textbooks for you
FINANCIAL ACCOUNTING
FINANCIAL ACCOUNTING
Accounting
ISBN:
9781259964947
Author:
Libby
Publisher:
MCG
Accounting
Accounting
Accounting
ISBN:
9781337272094
Author:
WARREN, Carl S., Reeve, James M., Duchac, Jonathan E.
Publisher:
Cengage Learning,
Accounting Information Systems
Accounting Information Systems
Accounting
ISBN:
9781337619202
Author:
Hall, James A.
Publisher:
Cengage Learning,
Horngren's Cost Accounting: A Managerial Emphasis…
Horngren's Cost Accounting: A Managerial Emphasis…
Accounting
ISBN:
9780134475585
Author:
Srikant M. Datar, Madhav V. Rajan
Publisher:
PEARSON
Intermediate Accounting
Intermediate Accounting
Accounting
ISBN:
9781259722660
Author:
J. David Spiceland, Mark W. Nelson, Wayne M Thomas
Publisher:
McGraw-Hill Education
Financial and Managerial Accounting
Financial and Managerial Accounting
Accounting
ISBN:
9781259726705
Author:
John J Wild, Ken W. Shaw, Barbara Chiappetta Fundamental Accounting Principles
Publisher:
McGraw-Hill Education