18065723
Descripción
Test por Burak Baharli, actualizado hace más de 1 año
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Creado por Burak Baharli
hace más de 5 años
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Pregunta 1
Pregunta
Wat is de doelstelling van de financiële verslaggeving?
Respuesta
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the single objective of financial reporting is providing useful information for valuation decisions
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Qualitative characteristics serve to operationalise this objective
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introducing concepts which standard-setters can employ as arguments in the development of new or revised standards
Pregunta 2
Pregunta
What is Decision Usefulness?
Respuesta
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Ex-Ante (vooraf) role of accounting information
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Evaluate the return potential of investment opportunities
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Evaluate the managers to monitor the use of invested capital
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Ex-Post role of accounting information
Pregunta 3
Pregunta
Book value = Recognition of (present value of) future dividends according to accounting
Respuesta
- True
- False
Pregunta 4
Pregunta
Market Value= value of future dividends according to investors
Respuesta
- True
- False
Pregunta 5
Pregunta
What are Qualitative Characteristics?
Respuesta
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the boundaries of what the standard-setters deem ‘‘appropriate’’ financial reporting
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procedures to facilitate completion of a particular task
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Information is capable of making a difference in the decisions made by capital providers
Pregunta 6
Pregunta
Why is it important to operationalise the objective of financial reporting?
Respuesta
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the recurrent use of qualitative characteristics in the framing of accounting problems by standard-setters, practitioners and academics
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Mindsets consist of a collection of judgment criteria and cognitive processes and procedures to facilitate completion of a particular task
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the boundaries of what the standard-setters deem ‘‘appropriate’’ financial reporting
Pregunta 7
Pregunta
Nolder & Kadous (2018): Professional skepticism can not be conceptualized as both a mindset and an attitude
Respuesta
- True
- False
Pregunta 8
Pregunta
What is Relevance?
Respuesta
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Information is capable of making a difference in the decisions made by capital providers
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Predictive and/or confirmatory value
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Capable of making a difference whether the users use it or not
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Only material information is useful
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Materiality: omission or misstatement would influence the decisions of the users
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Depiction of an economic phenomenon is complete, neutral and free from material error!
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Complete if depiction includes all information necessary
Pregunta 9
Pregunta
Which one is description of Faithful Representation?
Respuesta
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Depiction of an economic phenomenon is complete, neutral and free from material error!
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Complete if depiction includes all information necessary
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Neutral if there is absence of bias to attain a predetermined result
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Disclose information about the degree of uncertainty that could lead to material errors
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Information shall be understandable
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Assume that user has reasonable knowledge
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Not an excuse not to report on complex issues
Pregunta 10
Pregunta
Which one is description of Understandability?
Respuesta
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Information shall be understandable
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Assume that user has reasonable knowledge
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Not an excuse not to report on complex issues
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Information is available to decision makers before it loses its capacity to influence decisions
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do not equalize differences!
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Information is available to decision makers
Pregunta 11
Pregunta
Which one is description of Timeliness?
Respuesta
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Information is available to decision makers before it loses its capacity to influence decisions
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It is achieved if different independent observers could reach the same conclusions about the respective economic phenomena
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Comparisons of different companies
Pregunta 12
Pregunta
Which one is description of Verifiability
Respuesta
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Quality of information that helps assure users that information faithfully represents the economic phenomena (werkelijkheid).
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It is achieved if different independent observers could reach the same conclusions about the respective economic phenomena
Pregunta 13
Pregunta
What is Comparability?
Respuesta
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Comparisons over time
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Comparisons of different companies
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But: do not equalize differences
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Assume that user has reasonable knowledge
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Not an excuse not to report on complex issues
Pregunta 14
Pregunta
What is Stewardship?
Respuesta
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Ex-Post (achteraf) role of accounting information
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Ex-Ante role of accounting information
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Subset of decision usefulness
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Evaluate the managers to monitor the use of invested capital
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