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5) Which of the following statements is correct? A) companies can hold shares in other companies B) the major shareholders in companies are company directors

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5) Which of the following statements is correct? A) companies can hold shares in other companies B) the major shareholders in companies are company directors O companies cannot hold shares in other companies D) the major shareholders in companies are individual investors 6) 7)The concept of limited liability limits: A) the liability of investors to the extent of their investment B) the liability of directors to the extent of their investment O the liability of director to the extent of their contribution to the company's losses D) the liability of investors to the extent of their contribution to the company's losses 10) Any party with an interest in, or affected by the actions of, an organisation is referred to as a: A) creditholder B) stakeholder C) shareholder D) debtholder 11) The organisation in Australia that is responsible for developing, issuing and maintaining accounting standards and pronouncements in Australia is the A) AARF B) AASB C) FRC D) FASB 12) With the separation of ownership from control arises the potential of a conflict of interest between: A) managers and auditors C) ownersand shareholders B) owners and managers D) creditors and managers 13) The main benefits to accrue from the adoption of international accounting standards include A) increasing comparability of financial reports B) removing barriers to international capital flows O improving the quality of financial reporting in Australia to best international practice D) all of the above 14) Which of the following is NOT a common perspective on companies? A) political B) ethical C) legal D) financial 15) 16) The organisation in Australia charged with enforcing and administering the Corporations Actis: A) AASB B) FRC C) ASX D) ASIC 17) 15) 19) One of the major goals of developing economies is to A) discourageinvestment byinternational companies Q encourage investment by company directors D) encourage investment by international or multinational companies 20) A share in the profits of an entity distributed in proportion to the shareholders shareholdings is referred to as A) equity B) interest C) dividends D) drawings

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