【判断题】在中国农村,家庭保障仍然是农民最基本的生活保障方式。()
【简答题】(b) Discuss the view that fair value is a more relevant measure to use in corporate reporting than historical cost. (12 marks)
【简答题】3 (a) Financial statements often contain material balances recognised at fair value. For auditors, this leads to additional audit risk. Required: Discuss this statement. (7 marks)
【单选题】The fair value model of accounting for PP&E assets
A.
recognizes changes in the asset's fair value in other comprehensive income.
B.
should be applied to investment property only.
C.
once chosen for one investment property does not have to be applied to all investment property.
D.
is acceptable under both IFRS and ASP
【判断题】在中国农村,家庭保障仍然是农民最基本的生活保障方式。