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Test bank for Intermediate Accounting Principles and Analysis 2nd Edition by Terry D.Warfield ,Jerry J.Weygandt and Donald E.Kieso CHAPTER 2 CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL ACCOUNTING . €13,26
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Test bank for Intermediate Accounting Principles and Analysis 2nd Edition by Terry D.Warfield ,Jerry J.Weygandt and Donald E.Kieso CHAPTER 2 CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL ACCOUNTING .
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Intermediate Accounting Principles
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Intermediate Accounting Principles
Test bank for Intermediate Accounting Principles and Analysis 2nd Edition by Terry D.Warfield ,Jerry J.Weygandt and Donald E.Kieso
CHAPTER 2
CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL ACCOUNTING
TRUE-FALSE—Conceptual
(QUESTIONS AND ANSWERS)
Answer No. Description
F 1. Nature of conc...
TRUE-FALSE—Conceptual
(QUESTIONS AND ANSWERS)
Answer No. Description
F 1. Nature of conceptual framework.
T 2. Conceptual framework definition.
F 3. Need for conceptual framework.
F 4. Use of conceptual framework.
F 5. Accounting theory.
F 6. Accounting information.
F 7. Levels of conceptual framework.
T 8 International conceptual framework.
F 9.Statements of Financial Accounting Concepts.
T10.Decision usefulness.
F11.Financial statement
users.
T 12.Relevance and reliability.
T13.Consistency.
F14.Relevance.
F15.Reliability.
T16.Comparable information.
T 17.Liquidation
priorities. F18.Basic elements.
F19.Basic elements.
T20.Comprehensive income.
T21.Going concern assumption.
F22.Economic entity
assumption.T23.Going concern
assumption.T24.Periodicity
assumption.
T25.Recognition of revenue.
T26.Matching principle.
T 27.Full disclosure principle.
2-2 Test Bank for Intermediate Accounting, Second Edition
MULTIPLE CHOICE—Conceptual
Answer No. Description
c 36.GAAP defined.
d 37.Purpose of conceptual framework.
c 38.Conceptual framework.
d 39.Conceptual framework benefits.
d 40.Objectives of financial reporting.
a41.Decision usefulness.
d 42. Objectives of financial reporting.
a 43. Financial reporting objectives.
c 44.Purpose of understandable information.
a45.Decision-usefulness criterion.
c 46. Primary qualities of accounting information.
b 47. Definition of relevance.
b 48. Definition of reliability.
d 49. Relevance and reliability.
c 50.Timeliness characteristic.
d 51.Verifiability characteristic.
b 52. Neutrality characteristic.
d 53. Neutrality characteristic.
c 54. Definition of verifiability.
a 55. Quality of predictive value.
c 56.Quality of representational faithfulness.
d 57.Consistency.
b 58. Consistency characteristic.
b 59.Comparability and
consistency. d60.Comparability.
b 61. Violation of reliability.
b 62. Relevance characteristic.
d 63. Definition of
reliability.b 64.Consistency principle.
b65.Comprehensive income.
d 66. Elements of financial statements.
c 67. Distinction between revenues and gains.c
68.Definition of a loss.
d 69.Definition of comprehensive
income.b 70.Components of comprehensive
income. d71.Comprehensive income.
, b 72. Earnings vs. comprehensive income.
a 73. Reporting financial statement elements.
a 74. Monetary unit assumption.
c 75. Periodicity assumption.
c 76.Monetary unit assumption.
d 77.Economic entity assumption.
a 78.Economic entity assumption.
b 79.Periodicity assumption.
a 80.Going concern
assumption.d81.Going concern
assumption.
d 82. Implications of going concern assumption.
c 83.Economic entity assumption.
c84.Going concern assumption.
Conceptual Framework Underlying Financial Accounting 2 - 3
MULTIPLE CHOICE—Conceptual (cont.)
Answer No. Description
d 85. Definition of economic
entity.a 86. Historical cost principle.
a 87.Revenue recognition principle.
b 88.Matching principle.
d 89. Matching principle.
c 90. Full disclosure principle.
a 91. Historical cost principle.
d 92. Historical cost principle.
c 93.Revenue recognition principle.
d 94.Revenue recognition principle.
d 95. Revenue recognition principle.
d 96. Timing of revenue recognition.
c 97. Realization concept.
b 98.Definition of realized.
b 99.Matching principle.
b 100.Matching principle.
b 101.Expense recognition.
c 102.Full-disclosure principle.
d 103.Constraints to limit the cost of
reporting.a 104.Cost-benefit constraint.
c 105.Materiality constraint.
d 106.Materiality.
d 107.Pervasive constraints.
a 108.Conservatism constraint.
b 109.Conservatism constraint.
a 110.Trade-offs between characteristics of accounting
information.c 111.Trade-offs between characteristics of
accounting information.c112.Conservatism constraint.
, MULTIPLE CHOICE—CPA Adapted
Answer No. Description
a 113.Quality of predictive value.
b 114.Consistency characteristic.
b 115.Classification of gains and losses.
b116.Earnings concept.
a117.Components of comprehensive income.
b118.Components of comprehensive income.
d 119. Components of comprehensive income. d
120. Components of comprehensive income. a
121. Definition of recognition.
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