A contingent asset must not be recognised as an asset in the financial statements.
A: 正确
B: 错误
A: 正确
B: 错误
举一反三
- A contingent asset must not be recognised as an asset in the financial statements.
- 中国大学MOOC: Recognition is the process of including within the financial statements items which meet the definition of an element according to the lASBsConceptual Framework for Financial Reporting.Which of the following items should be recognised as an asset in the statement of financial position of a company?
- A bond is an example of which type of asset? ( ) A: Physical asset B: Real asset C: Financial asset D: Tangible asset E: Equity asset
- Which of the following statements is a description of the accounting concept of materiality? A: Financial statements are prepared assuming the business will continue for the foreseeable future. B: An item that is omitted or incorrect would affect users' decisions based on the financial statements. C: Profits and income are recognised with caution, losses and expenses are recognised as soon as known. D: The business and its owner are separate accounting entities.
- Unearned revenue is reported in the financial statements as: A: A liability on the balance sheet. B: A revenue on the balance sheet. C: An unearned revenue on the income statement. D: An asset on the balance sheet.