An organisation's asset register shows a carrying amount of $145,600. The non-current asset account in the nominal ledger
shows a carrying amount of $135,600. The difference could be due to a disposed asset not having been deducted from the
asset register. Which one of the following could represent that asset?
If disposal proceeds were $15,000 and profit on disposal is $5,000, then carrying amount mustbe $10,000, the difference
between the asset register figure and the non-current asset account in the nominal ledger.
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Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful
representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error
Which of the following accounting concepts means that similar items should receive a similar accounting treatment?
Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy
Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for
Financial Reporting?
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