IFRS MYSTERIES 4

関連タイピング
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プレイ回数79英語長文1213打
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プレイ回数51英語長文1348打
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プレイ回数66英語長文1085打
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プレイ回数171英語長文915打
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プレイ回数46英語長文958打
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プレイ回数29英語長文971打
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プレイ回数29英語長文947打
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プレイ回数43英語長文1110打
問題文
(Asset is idle, Obsolescence or damaged)
Asset is idle, Obsolescence or damaged
(A smallest group of assets with independent identifiable cashflows, is called Cash generating unit.)
A smallest group of assets with independent identifiable cashflows, is called Cash generating unit.
(Impairment can be reversed only if there is an increase in actual recoverable value of the asset or CGU.)
Impairment can be reversed only if there is an increase in actual recoverable value of the asset or CGU.
(Contingent liability contains a probable obligation arising out of uncertain future events.)
Contingent liability contains a probable obligation arising out of uncertain future events.
(If there are multiple probable outcomes, a weighted average value shall be taken as provision.)
If there are multiple probable outcomes, a weighted average value shall be taken as provision.
(When the actual expense gets incurred, it has to be netted off with already recorded provision for that.)
When the actual expense gets incurred, it has to be netted off with already recorded provision for that.
(Development expenses are allowed to be capitalized only if they meet all of 6 conditions given below.)
Development expenses are allowed to be capitalized only if they meet all of 6 conditions given below.
(IAS 24 governs principles for disclosure of relationship for related parties of an entity.)
IAS 24 governs principles for disclosure of relationship for related parties of an entity.