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Listening Quiz: Tư Vấn Về Công Bố Nợ Tiềm Tàng Theo IFRS – Easy Level
Th11 11, 2024
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kiểm toán viên (English for Auditor)
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1.
What is the conversation mainly about?
How to prepare an annual budget report
How to disclose contingent liabilities under IFRS
How to record sales revenue under IFRS
How to calculate company taxes for a year
Explanation:
William explains what a contingent liability is and when and how it should be disclosed under IFRS.
2.
According to William, what is a contingent liability?
A possible obligation from past events
A debt that has been fully paid
A profit that has already been earned
A guaranteed payment due next month
Explanation:
William says, “It is a possible obligation from past events.”
3.
When does William say a contingent liability must be disclosed?
When it is certain and already due
Only when the amount is easy to estimate
When it is possible but not certain
Only after the financial year ends
Explanation:
William states, “If the liability is possible but not certain.”
4.
What should the disclosure include if the amount can be estimated?
The nature and the estimated amount
Only the date of the past event
A list of all company assets
A statement that no information is needed
Explanation:
William says, “You must explain the nature and estimate amount.”
5.
What does William imply if the chance of the liability is very low?
It does not need to be disclosed
It must be converted into a sales expense
It should be treated as a guaranteed obligation
It still must be disclosed in full
Explanation:
William directly says that when the chance is very low, you do not need to disclose it.
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