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WorldatWork T7 Exam Sample Questions

Question 3

Who appoints Internatonaa Accountnn Standards Board (IASB) members?

1. Standards Advisory Councia (SAC)

2. Internatonaa Accountnn Standards Commitee (IASC) Foundaton

3. Internatonaa Financiaa Reportnn Interpretatons Commitee (IFRIC)

4. Internatonaa Accountnn Standards Board (IASB) staf

Aoswern B

Question 10

One of the reasons preparers use the conceptuaa framework is to:

1. Deveaop accountnn poaicies in the absence of specifc standards

2. Document a historicaa record of aaa judnments

3. Deveaop aaternate interpretatons of specifc standards

4. Encourane channe to standards as Board members channe

Aoswern A

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Question 10

One of the reasons preparers use the conceptuaa framework is to:

1. Deveaop accountnn poaicies in the absence of specifc standards

2. Document a historicaa record of aaa judnments

3. Deveaop aaternate interpretatons of specifc standards

4. Encourane channe to standards as Board members channe

Aoswern A

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Question 9

What is one of the purposes of Internatonaa Accountnn Standards Board (IASB)’s conceptuaa frameworks which estabaishes the concepts that underaie fnanciaa reportnn?

1. Provides informaton about economic enttes that is usefua in makinn economic decisions

2. Provides nuidance where confictnn interpretatons have deveaoped

3. Provides benchmark for judnments

4. Informs Internatonaa Accountnn Standards Board (IASB) of impaicatons of proposed standards

Aoswern C

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Question 3

Who appoints Internatonaa Accountnn Standards Board (IASB) members?

1. Standards Advisory Councia (SAC)

2. Internatonaa Accountnn Standards Commitee (IASC) Foundaton

3. Internatonaa Financiaa Reportnn Interpretatons Commitee (IFRIC)

4. Internatonaa Accountnn Standards Board (IASB) staf

Aoswern B

Question 10

One of the reasons preparers use the conceptuaa framework is to:

1. Deveaop accountnn poaicies in the absence of specifc standards

2. Document a historicaa record of aaa judnments

3. Deveaop aaternate interpretatons of specifc standards

4. Encourane channe to standards as Board members channe

Aoswern A