SMALL TEST AKM 1 - WEEK 3

Which is not the characteristic of faithful representation of accounting information?

• Completeness

• Predictive Value

• Neutrality

• Free from Error

Ketika 2 pihak yang independen mengukur menggunakan metode yang sama dan menghasilkan hasil yang serupa artinya informasi tersebut sudah memenuhi sifat ...

• Comparability

• Neutrality

• Understandability

• Verifiability

Each company have separate financial report is ...

• Independency

• Periodicity

• Economic Entity

• Going Concern

Dalam penyusunan LK, IASB menggunakan ... untuk pelaporan dan pengukuran nilai aset

• Fair Value

• Historical Cost

• Replacing Cost

• Present Value

Two fundamental qualities of useful information are ... and ...

• Verifiability and Timeliness

• Understandability and Consistency

• Relevance and Faithful Representation

• Comparability and Flexibility

Cost Constraint mengandung makna ...

• Aset dilaporkan sebesar pengorbanan cash yang dikeluarkan

• Cost penerbitan laporan keuangan harus lebih kecil daripada benefit yang diperoleh

• Cost harus diakui dalam Laporan Perubahan Posisi Keuangan

• semua jawaban benar

Jika perusahaan memilih untuk tidak menyajikan informasi yang tidak relevan dalam CALK, maka asumsu, prinsip, atau constraint apa yang terkait dengan kebijakan perusahaan tersebut?

• Cost

• Economic entity

• Full disclosure

• Going concern

The primary users ofe general purpose financial reports are :

• Management and Creditors

• Employees and Customers

• Management and Government

• Investors and Lenders

Periodicity assumption states that ...

• When a transaction affects more than one time period, an estimate should not be made

• A transaction can only influence one period of time

• The accounts adjustments can only be made in time period when the company discontinue its operations

• The economic life of a company can be divided into artificial time periods

Principles of Financial Reporting, is on ... level of Conceptual Framework

• 1

• 2

• 3

• None of the above