The term 'IFRS' stands for: MCQ with Answer and Explanation

The term 'IFRS' stands for:
A. International Financial Reporting Standards
B. International Fiscal Reporting Standards
C. Indian Financial Reporting Standards
D. Indian Fiscal Reporting System
Answer: Option A
Solution (By JKSSB Mock Tests)
IFRS stands for International Financial Reporting Standards, issued by IASB.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Importer Exporter Code' (IEC) is mandatory for:
A. Only importers
B. All persons exporting or importing goods/services (with some exemptions)
C. Not required
D. Only exporters

Correct Answer: Option B


Explanation:
IEC is a unique 10-digit code required for undertaking import/export, issued by DGFT.

Question #2
S1: Capital expenditure increases the earning capacity of the business. S2: Revenue expenditure maintains the earning capacity of the business. Which statement(s) is/are correct?
A. Neither S1 nor S2
B. S1 only
C. S2 only
D. Both S1 and S2

Correct Answer: Option D


Explanation:
Capital expenditure is incurred to acquire or improve assets, thereby increasing earning capacity. Revenue expenditure is incurred for day-to-day operations to maintain the existing earning capacity. Both statements are correct.

Question #3
Under single entry, closing capital is ₹2,00,000; opening capital ₹1,50,000; drawings ₹20,000; additional capital ₹10,000. Profit for the year is:
A. ₹60,000
B. ₹50,000
C. ₹40,000
D. ₹70,000

Correct Answer: Option A


Explanation:
Profit = Closing capital + Drawings - Opening capital - Additional capital = 2,00,000 + 20,000 - 1,50,000 - 10,000 = ₹60,000.