Usually the last Note of the financial statements
Disclosure Checklist: Refresher Quiz

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Business
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Professional Development
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Medium
Khate Banta
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20 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Financial Instruments
Supplementary information required by the BIR
Summary of significant accounting policies
Financial risk and capital management
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Where in FS do you usually check whether the entity falls under PFRS, SME or SE?
Supplementary schedules
Face of the FS
Basis of preparation
None
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What are the accounts that pertains to a PAYABLE account?
Due to & Advances to
Due from & Advances from
Due to & Advances from
Due from & Advances to
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Items requiring judgment will be tagged as _______ for core engagement team (counterpart) to address
Pending
Not applicable
Follow up
None
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Disclosure of the FS is reviewed for the item and it complies with the requirement
Not applicable
Follow up
No
Yes
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Appropriate remarks for items identified as "A" or not applicable
The Company does not have ____ asset
Either "The Company does not have ____ asset" or "No such instance noted"
No such instance noted
Leave it blank
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Disclosure of the FS is reviewed for this item and it does not comply with the requirement
Not applicable
Follow up
No
Yes
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