2020年acca 知识点：ACCA考试F3第八章模拟练习题

来源：长理培训发布时间：2020-03-08 13:27:41

1.Which of the following statements about IAS 20 Accounting for Government Grants and Disclosure of Government Assistance are true?

(i) A government grant related to the purchase of an asset must be deducted from the carrying amount of the asset in the statement of financial position

(ii) A government grant related to the purchase of an asset should be recognised in profit or loss over the life of the asset

(iii) Free marketing advice provided by a government department is excluded from the definition of government grants

(iv) Any required repayment of a government grant received in an earlier reporting period is treated as prior period adjustment

A (i) and (ii)

B (ii) and (iii)

C (ii) and (iv)

D (iii) and (iv)

2.Although the objectives and purposes of not-for-profit entities are different from those of commercial entities, the accounting requirements of not-for-profit entities are moving closer to those entities to which IFRSs apply.

Which of the following IFRS requirements would NOT be relevant to a not-for-profit entity?

A Preparation of a statement of cash flows

B Requirement to capitalise a finance lease

C Disclosure of earnings per share

D Disclosure of non-adjusting events after the reporting date

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