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Exam Code:
T7
Exam Name:
International Financial Reporting Standards for Compensation Professionals Exam
Last Update: Sep 18, 2023
89 Questions
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International Financial Reporting Standards for Compensation Professionals Exam Questions and Answers

Questions 1

When the economic consequences of a standard or rule is ignored, which characteristic is being represented?

Options:

A.

Neutral

B.

Verifiability

C.

Complete

D.

Relevance

Questions 2

Why is faithful representation important in accounting documentation?

Options:

A.

It ensures neutrality on the part of the company’s accounting department

B.

It guarantees that all information is free from error

C.

It is useful if information represents what it purports to represent

D.

It indicates that accountants have confirmed all of the data

Questions 3

Which statement below most accurately describes a primary purpose of the International Accounting Standards Committee (IASC) Foundation?

Options:

A.

Approves principles-based standards and informs International Accounting Standards Board (IASB) of implications of proposed standards

B.

Oversees standards set for the public sector

C.

Monitors International Accounting Standards Board (IASB)’s effectiveness, raise funds, approve budget, responsible for constitution

D.

Provides advice to International Accounting Standards Board (IASB) on priorities

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