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CFA final exam prep test bank Jan 2025 Certification Financial Analysts exam for Jan 2025 UPDATED REVIEWED 400 +QUESTIONS AND ANSWERS FOR guaranteed success Graded A+ COVERING ALL SECTIONS$27.89
CFA final exam prep test bank Jan 2025 Certification Financial Analysts exam for Jan 2025 UPDATED REVIEWED 400 +QUESTIONS AND ANSWERS FOR guaranteed success Graded A+ COVERING ALL SECTIONS
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CFA - Chartered Financial Analyst
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CFA - Chartered Financial Analyst
CFA final exam prep test bank Jan 2025
Certification Financial Analysts exam for Jan 2025 UPDATED REVIEWED 400 +QUESTIONS AND ANSWERS FOR
guaranteed success
Graded A+
COVERING ALL SECTIONS
In preparing its financial statements, a corporation listed in the Philippine Stock Exchange and having t...
cfa final exam prep test bank jan 2025 certificati
chartered financial analyst exam
chartered financial analyst 2025 prep
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CFA - Chartered Financial Analyst
CFA - Chartered Financial Analyst
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CFA final exam prep test bank Jan 2025
Certification Financial Analysts exam for Jan 2025
UPDATED REVIEWED 400 +QUESTIONS AND
ANSWERS FOR
guaranteed success
Graded A+
COVERING ALL SECTIONS
In preparing its financial statements, a corporation listed in the Philippine Stock Exchange and having total
assets amounting to P300 million as of the balance sheet date. must comply with which financial reporting
framework?
a. Full PFRS
b. PFRS for SMEs
c. PFRS for Small Entities
d. Income tax basis
a
Which of the following is not a minimum item on the face of the Statement of Comprehensive Income?
,a. Revenue
b. Unearned revenue
c. Profit or loss
d. Finance costs
b
If you want to see the recognition, derecognition, measurement, presentation, and disclosure requirements for
a building that is rented out by the company to its tenants, you will refer to
a. PAS 16
b. PAS 24
c. PAS 40
d. PFRS 16
c
Which of the following is not a requirement in the financial statements under IAS 1?
a. Name of the entity
b. Whether accounts cover a single entity or group
c. Chairman's commentary on financial performance
d. The accounting period
c
Under IAS 1, which of the following must be disclosed on the face of the statement of financial position?
,a. Provisions
b. Biological assets
c. Trade and other payables
d. All answers are correct.
d
A company having total assets amounting to P3 million is considered as a
a. Large entity
b. Medium-sized entity
c. Small entity
d. Micro entity
c
Under which of the following circumstances is a third statement of financial position required?
a. When an entity applies an accounting policy retrospectively
b. When an entity makes a retrospective restatement of items in its financial statements
c. When it reclassifies items in its financial statements.
d. All of the above
d
Under the accrual basis of accounting, revenues are recognized when *
a. earned.
b. collected.
, c. incurred.
d. paid.
a
Which of the following is a current liability?
a. Mortgage payable
b. Preference shares
c. Retained earnings
d. Unearned revenue
d
It is the process of determining the monetary amounts at which the elements of the financial statements are to
be recognized and carried in the statement of financial position and income statement.
a. Recognition.
b. Allocation
c. Realization
d. Measurement
d
Which is considered an entry value?
a. Current cost
b. Value in use
c. Fair value
d. Fulfilment value
a
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