NO.PZ2019120301000073
问题如下：
Question Under IFRS, the statement of shareholders’ equity presents information about the:选项：
A.carrying amounts of each component of equity as of the end of the year only. B.effects of any accounting changes retrospectively applied to previous periods. C.contracts that give rise to a financial asset for one entity and a financial liability or equity instrument for another entity.解释：
SolutionB is correct. IFRS requires that the statement of shareholders’ equity present information about the effects of any accounting changes that have been retrospectively applied to previous periods.
A is incorrect because IFRS requires that companies present a reconciliation of the carrying amounts of each component of stockholders’ equity as of the beginning and end of the year, not just the end of the year.
C is incorrect because contracts that give rise to a financial asset for one entity and a financial liability or equity instrument for another are financial instruments, as defined under IFRS.
Question Under IFRS, the statement of shareholders’ equity presents information about the:
A
carrying amounts of each component of equity as of the end of the year only.
B
effects of any accounting changes retrospectively applied to previous periods.
C
不正确contracts that give rise to a financial asset for one entity and a financial liability or equity instrument for another entity.
SolutionB is correct. IFRS requires that the statement of shareholders’ equity present information about the effects of any accounting changes that have been retrospectively applied to previous periods.
A is incorrect because IFRS requires that companies present a reconciliation of the carrying amounts of each component of stockholders’ equity as of the beginning and end of the year, not just the end of the year.
C is incorrect because contracts that give rise to a financial asset for one entity and a financial liability or equity instrument for another are financial instruments, as defined under IFRS.
