Ind AS in India are converged with: MCQ with Answer and Explanation

Ind AS in India are converged with:
A. US GAAP
B. IFRS
C. ASB standards only
D. UK GAAP
Answer: Option B
Solution (By JKSSB Mock Tests)
Indian Accounting Standards (Ind AS) are converged with International Financial Reporting Standards (IFRS).

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Practice More Accountancy and Book Keeping Questions

Question #1
S1: The Ledger is the book of original entry. S2: The process of transferring entries from the Journal to the Ledger is called posting. Which statement(s) is/are correct?
A. Both S1 and S2
B. Neither S1 nor S2
C. S1 only
D. S2 only

Correct Answer: Option D


Explanation:
The Journal is the book of original entry, not the Ledger. The Ledger is the principal book of accounts. S2 is correct as posting is the process of transferring journal entries to ledger accounts.

Question #2
Income and Expenditure Account is equivalent to:
A. Trading Account
B. Balance Sheet
C. Profit and Loss Account
D. Cash Book

Correct Answer: Option C


Explanation:
Income and Expenditure Account reveals surplus or deficit for a period, similar to P&L Account.

Question #3
Under the Companies Act 2013, the 'National Company Law Appellate Tribunal' (NCLAT) hears appeals against the orders of:
A. SEBI
B. CAG
C. RBI
D. NCLT

Correct Answer: Option D


Explanation:
The NCLAT is the appellate authority that hears appeals against the orders passed by the National Company Law Tribunal (NCLT) under the Companies Act 2013.