CFA例题是历年考试的题目,是考试的重难点地方,因此建议考生在考前能够进行至少三套真题的练习,这不是马上7月CFA考试了,不知道你准备的怎么样呢?
Which of the following statements about balance sheets is most accurate?For balance sheets prepared under:
A、IFRS,a classified balance sheet must present current assets before noncurrent assets.
B、US GAAP,intangibles must be valued at historical cost.
C、IFRS,a commercial real estate company should use a liquidity based presentation.
【Answer】B
【analysis】
B is correct.Under US GAAP,intangibles must be valued at historical cost;under IFRS they can be valued at cost or ruation.
A is incorrect.Under IFRS,a classified balance sheet does separate current assets from non-current assets,but non-current assets could be presented first.
C is incorrect.A commercial real estate company would have many non-liquid assets and would not likely use the liquidity-based presentation under IFRS.A commercial bank would use this format.
在CFA考试前冲刺阶段做题是很有效的,不知道你CFA题做的怎样呢?这边有CFA题库可以帮助你学习!