2020年ACCA备考干货分享：F7第六章模拟练习题4
来源：长理培训发布时间：2020-03-11 18:29:07
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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