Uji Pengetahuan Standar Internasional Anda

Pada tahun 2012 nanti Indonesia akan resmi melakukan konvergensi IFRS, tentunya anda yang bergelut di dunia akuntansi perlu menggali pengetahuan yang mendalam terkait standar ini. Ketika asik-asik berselancar di internet saya menemukan semacam test yang berisi pertanyaan disitus AICPA (ifrs.com). Test tersebut berguna untuk menguji pengetahuan IFRS anda. Berikut beberapa pertanyaan diantaranya:

1. Under IFRS, changes in accounting policies are

A. Permitted if the change will result in a more reliable and more relevant presentation of the financial statements.

B. Permitted if the entity encounters new transactions, events, or conditions that are substantively different from existing or previous transactions.

C. Required on material transactions, if the entity had previously accounted for similar, though immaterial, transactions under an unacceptable accounting method.

D. Required if an alternate accounting policy gives rise to a material change in assets, liabilities, or the current-year net income.

2. Under IFRS, an entity that acquires an intangible asset may use the revaluation model for subsequent measurement only if

A. The useful life of the intangible asset can be reliably determined.
B. An active market exists for the intangible asset.

C. The cost of the intangible asset can be measured reliably.

D. The intangible asset is a monetary asset.

3. Under IFRS, which of the following is a criterion that must be met in order for an item to be recognized as an intangible asset other than goodwill?

A. The item’s fair value can be measured reliably.

B. The item is part of the entity’s activities aimed at gaining new scientific or technical knowledge.

C. The item is expected to be used in the production or supply of goods or services.

D. The item is identifiable and lacks physical substance.

4. An entity purchases a trademark and incurs the following costs in connection with the trademark:

One-time trademark purchase price	$100,000
One-time trademark purchase price	5,000
Nonrefundable VAT taxes	7,000
Training sales personnel on the use of the new trademark	24,000
Research expenditures associated with the purchase of the new trademark	10,500
Salaries of the administrative personnel	12,000

Applying IFRS and assuming that the trademark meets all of the applicable initial asset recognition criteria, the entity should recognize an asset in the amount of

A. $100,000

B. $115,500

C. $146,500

D. $158,500

5. Under IFRS, when an entity chooses the revaluation model as its accounting policy for measuring property, plant and equipment, which of the following statements is correct?

A. When an asset is revalued, the entire class of property, plant and equipment to which that asset belongs must be revalued.

B. When an asset is revalued, individual assets within a class of property, plant and equipment to which that asset belongs can be revalued.

C. Revaluations of property, plant and equipment must be made at least every three years.

D. Increases in an asset’s carrying value as a result of the first revaluation must be recognized as a component of profit or loss.

Untuk pertanyaan selanjutnya silahkan berkunjung di situs sumbernya klik disini.