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2022 Test Financial-Accounting-and-Reporting Sample Questions & Financial-Accounting-and-Reporting Test Labs – CPA Financial Accounting and Reporting Exam Reliable Exam Pdf

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NEW QUESTION 25
As per the International Accounting Standards Board conceptual framework, which of the following holds the primary responsibility for preparing and presenting financial statements?
I)owners
II)auditors
III)directors

  • A. II and III only
  • B. I only
  • C. III only
  • D. I and II only

Answer: C

 

NEW QUESTION 26
Which one of the following is the correct treatment of sales?

  • A. Credit sales are recorded in the receivables ledger prior to posting to the general ledger.
  • B. Cash sales are recorded in the receivables ledger prior to posting to the general ledger.
  • C. Credit sales are not recorded in the receivables ledger prior to posting to the general ledger.
  • D. Cash and credit sales are recorded in the receivables ledger prior to posting to the general ledger.

Answer: A

 

NEW QUESTION 27
The objective of the International Accounting Standards Board (IASB) is to

  • A. enforce International Financial Reporting Standards.
  • B. oversee the standard setting process and International Financial Reporting Standards Advisory Council.
  • C. set International Financial Reporting Standards.
  • D. provide strategic advice to the International Financial Reporting Standards Advisory Council.

Answer: C

 

NEW QUESTION 28
……

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