Which of the following should be included in the reconciliation of the carrying amount of tangible non- current assets at the
beginning and end of the accounting period?
1 Additions
2Disposals
3 Depreciation
4 Increases/decreases from revaluations
The reconciliation should show the movement on the non-current asset balance and include thefollowing:• Additions•
Disposals• Increases/decreases from revaluations• Reductions in carrying amount• Depreciation• Any other movements.
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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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