Exam (elaborations)
ICAEW – FAR questions with correct answers
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Associates - Answer significant influence but not control20% ownership power to participate in policy decision b ut not control over them limitations of FS - Answer Backward looking exclude non financial info highly standardised aggregated info purpose of conceptual framework - Answer develop future IFRS promote harmonisation national standard setting bodies assist preparers of FS assist auditors assist users of FS provide info about approach to formulating IFRS Qualitative characteristics - Answer fundamental = relevance faithful representation (complete, free from error, neutral, substance over form) Enhancing = Verifiability Comparability Understandability Timeliness cost vs benefit
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Institution
ICAEW
Course
ICAEW
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Written for
- Institution
- ICAEW
- Course
- ICAEW
Document information
- Uploaded on
- May 23, 2023
- Number of pages
- 17
- Written in
- 2022/2023
- Type
- Exam (elaborations)
- Contains
- Questions & answers
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icaew – far questions with correct answers
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