Free F1 Financial Reporting Exam Braindumps (page: 1)

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Which THREE of the following statements are NOT true of the IFRS Foundation trustees?

  1. Are involved in the technical matters relating to accounting standards
  2. Are mainly from Europe and the USA
  3. Receive funding by donations from the general public
  4. Responsible for appointing members of the IA5B
  5. Responsible of appointing members of the IFRS interpretations committee

Answer(s): A,B,C



While conducting their audit, auditor 0 did not encounter issues which significantly limited the scope of their audit, however they did run into problems in that they disagreed with the management on facts in the statements.
These disagreements were somewhat material, but they did not affect the auditor's overall opinion of the business.
Which of the following statements should auditor 0 issue?

  1. Emphasis of matter
  2. Unqualified report
  3. 'Except for' qualification
  4. Adverse audit opinion
  5. Disclaimer of opinion

Answer(s): A



Extreme nepotism within Company E shows a failure to correctly observe which of the following principles of corporate governance?

  1. Role and responsibilities of the board
  2. Rights and equitable treatment of shareholders
  3. Interests of other stakeholders
  4. Integrity and ethical behaviour
  5. Disclosure and transparency

Answer(s): A



It costs PWR £7.50 to produce product H, per product. Product H is typically sold for £89.99. It costs £5.00 to package product H and £15 to deliver product H to customers. PWR is currently selling faulty versions of product H from a defunct batch, (let's call this version product I), for 25% of the original price.
Which of the below options represent the correct inventory price for product I?

  1. £2.50
  2. £7.50
  3. £20.00
  4. £3.50

Answer(s): A



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