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1.
Which of the following is not an limitation of an accounting standard ?
2.
What information as a minimum, should an enterprise include in the notes to its interim financial statements, if material and if not disclosed elsewhere in the interim financial report?
3.
Which term refers to an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time?
4.
When does the control by parent company exist?
5.
What is an financial asset, as per AS-26?
6.
What is the maximum period for 'Near Future'?
7.
Which factor influences assessment of depreciation?
8.
What does a restructuring provision does not include?
9.
What does materiality for an item helps, in relation to the interim period financial data?
10.
Which of the following can be measured only by using a substantial degree of estimation, as per AS-29?