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NEW QUESTION 29
The two fundamental qualitative characteristics of the financial information are

A. verifiability and relevance.B. faithful representation and comparability.C. relevance and faithful representation.D. relevance and comparability.

Answer: C

 

NEW QUESTION 30
XYZ Ltd is listed on the Australian Securities Exchange (ASX). Which one of the following reports is the company required to prepare as a part of its annual financial report?

A. chairman's statementB. corporate governance statementC. management commentaryD. sustainability report

Answer: B

 

NEW QUESTION 31
Which one of the following is not an advantage of accounting regulation?

A. It provides flexibility in the way accounting information is presented to users.B. It provides quality of information in and across financial statements.C. It instils public confidence in the accounting system employed in commerce and industry.D. It provides the required accounting information to all necessary shareholders.

Answer: A

 

NEW QUESTION 32
Current cost accounting reflects an approach to capital maintenance based on maintaining which one of the following?

A. cost of assets in the businessB. financial capability of the businessC. profitability of the businessD. operating capability of the business

Answer: D

 

NEW QUESTION 33
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