أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
A. All of the adjustments should be recognized in profit
or loss.
_
B. Adjustments that are capital in nature should be recognized
in retained earnings and adjustments that are
revenue in nature should be recognized in profit or
loss.
_
C. Current adjustments should be recognized in profit or
loss and noncurrent adjustments should be recognized
in retained earnings.
_
D. All of the adjustments should be recognized directly
in retained earnings or, if appropriate, in another
category of equity.
Thanks for the invitation
The correct answer is D
"All of the adjustments should be recognized directly in retained earnings or, if appropriate, in another
category of equity".
Reason:
because upon first-time adoption of IFRS, any adjustments required to present the opening balances of the statement of financial position should be recognized directly in retained earnings or, if appropriate, in another category of equity.
هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟