Discussions Populaires Dans la Communauté Implantation de systèmes financiers

 

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What is the maximum amount of actuarial gains and losses which may be carried forward as part of the defined benefit liability? ‎

a. The lesser of10% of the present value of the defined benefit obligation and10% of the fair value of the plan assets b. The greater of10% of the present value of the de‎ ... Voir Plus

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In the case of a defined benefit plan, why the actuarial gains may arise?‎

a. The actual returns on plan assets are less than the expected returns. b. The actual returns on plan assets are greater than the expected returns. c. There are adverse ‎ ... Voir Plus

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If a provision relates to a large population of items, the amount of the provision should be calculated as:‎

a. The maximum expenditure that could possibly be required to settle the obligation b. The expected value of the expenditure that will be required to settle the obligatio‎ ... Voir Plus

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The amount of a provision should be the "best estimate" of the expenditure required to settle the obligation concerned. This estimate:‎

a. Should always be discounted to present value b. Should not be adjusted to reflect future events that may affect the amount of the required expenditure, whether or not ‎ ... Voir Plus

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Which of the following is the best way to compensate for the lack of adequate segregation of duties in a small organization?‎

a. Disclosing lack of segregation of duties to the external auditors during the annual review. b. Replacing personnel every three or four years. c. Requiring accountants ‎ ... Voir Plus

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How and from which department(s) members of steering committee should be selected for ERP implementation of ERP? And who should head this committee?‎

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Change management is necessary when an ERP application is implemented. Do you agree?‎

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Which of the following is not a characteristic of an entity's cash equivalents, as defined by international standard IAS7?‎

a. A short-term investment b. A highly liquid investment c. An investment which is readily convertible into known amounts of cash d. An investment which is subject to sig‎ ... Voir Plus

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In the case of a defined benefit plan, what should the employer's statement of financial position show? ‎

a. A liability equal to the undiscounted defined benefit obligation at the end of the reporting period b. An asset equal to the cost of the plan assets at the end of the ‎ ... Voir Plus

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