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中国会计准则全英文

101Financial liabilities should only be derecognized when the obligation specified in the contract is discharged, cancelled or expires
102A financial asset is any asset that is:
103A financial instrument is any contract that gives rise to both a financial asset of one enterprise and a financial liability or equity instrument of another enterprise
104If it is not clear whether the risks and reward have been transferred the entity considers whether control has passed If control has passed the entity should derecognise the asset whereas if control is retained the asset is recognised to the extent of th
105Entities can choose to disclose information about transfers of financial assets
106Which of the following are elements of hedge?
107Hedging instruments include which of the following:
108If a financial instrument has been taken out to act as a hedge, and this position is clearly identified and expected to be effective, hedge accounting rules should be followed
109The hedge is effective in that (i) economic relationship exists between the hedging item and hedged item, (ii) the effect of credit risk does not dominate the value changes, and (iii) the hedge ratio is the same as that arising from quantity of hedged ins
110Which ONE of the following statements about the earnings per share ratio is correct?
111Which ONE of the following statements is correct?
112What’s the limitations of the earnings per share ratio?
113Describe the appropriate accounting treatment, as required by CAS22 Financial instruments: recognition and measurement, for gains and losses on financial assets classified as ‘held for trading’
114What factors will affect the calculation of EPS?
115A financial instrument is any contract that gives rise to both a financial asset of one enterprise and a financial liability or equity instrument of another enterprise
116Goodwill arising on acquisition is accounted for Which statement is correct concerning the accounting treatment of positive goodwill arising on acquisition?
117Where the purchase price of an acquisition is less than the aggregate fair value of the net assets acquired, which one of the following accounting treatments of the difference is required ?
118Business combinations can be classified as three types: merger, consolidation and acquisition
119Each of the following events occurred after the reporting date of 31 March 2015, but before the financial statements were authorised for issue Which would be treated as a NON-adjusting event under CAS29 Events After the Reporting Period?
120Which one of the following events taking place after the year end but before the financial statements were authorized for issue would require adjustment in accordance with CAS29 Evens after the Reporting Period?
121Which one of the following is not true?
122A segment of a business enterprise is to be reported separately when the revenues of the segment exceed 10 percent of the
123CAS35 disclosures do not include:
124Which of the following would NOT be related parties of WH?
125Which of the following would find related party disclosures the most useful?
126Which of the following would be regarded as a related party transaction of the entity NV?
127Which one of the following is not a financial instrument?
128An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities
129Commodity contracts would be financial instruments if they were expected to be settled by delivery
130Interest, dividends, gains and losses relating to an instrument classified as a liability are reported as income or expense
131Which of the following would be related parties of WH?
132Business combination can be classified as three types: merger, consolidation and acquisition
133Segment information reflects the way that the entity is actually managed
134The details of the transaction and a description of the nature of the relationships between the parties of a related party transaction must be disclosed under CAS 36 Related Party Disclosures
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