{ "key_pair_value_system": true, "answer_rating_count": "", "question_feedback_html": { "html_star": "", "html_star_feedback": "" }, "answer_average_rating_value": "", "answer_date_js": "2024-06-28T04:48:07-04:00", "answer_date": "2024-06-28 04:48:07", "is_docs_available": null, "is_excel_available": null, "is_pdf_available": null, "count_file_available": 0, "main_page": "student_question_view", "question_id": "4243028", "url": "\/study-help\/questions\/question-1-de-acuerdo-con-ifrs-un-pasivo-refinanciado-despus-4243028", "question_creation_date_js": "2024-06-28T04:48:07-04:00", "question_creation_date": "Jun 28, 2024 04:48 AM", "meta_title": "[Solved] QUESTION 1 De acuerdo con IFRS, un pasivo | SolutionInn", "meta_description": "Answer of - QUESTION 1 De acuerdo con IFRS, un pasivo refinanciado despus de la fecha del balance, pero antes de que se emitan los | SolutionInn", "meta_keywords": "question,1,de,acuerdo,con,ifrs,pasivo,refinanciado,despus,la,fecha,del", "question_title_h1": "QUESTION 1 De acuerdo con IFRS, un pasivo refinanciado despus de la fecha del balance, pero antes de que se emitan los estados financieros, normalmente", "question_title": "QUESTION 1 De acuerdo con IFRS, un pasivo refinanciado despus de la", "question_title_for_js_snippet": "QUESTION 1 De acuerdo con IFRS, un pasivo refinanciado despus de la fecha del balance, pero antes de que se emitan los estados financieros, normalmente se clasificara como un pasivo corriente According to IFRS, a refinanced liability after the balance sheet date, but before the financial statements are issued, would normally be classified as a current liability True False QUESTION 2 Los ingresos por ventas a plazos de bienes que fueron reportados en los estados financieros de aos anteriores y que actualmente se incluyen en la declaracin de impuestos crean activos por impuestos diferidos The income from installment sales of goods that were reported in the financial statements of previous years and that are currently included in the tax return create deferred tax assets True False QUESTION 3 Por propsitos dereporte, los activos por impuestos corrientesdiferidosypasivoscorrientesdiferidosse compensan entre si en el Balance General For reporting purposes, deferred current tax assets and deferred current liabilities offset each other in the Balance Sheet True False QUESTION 4 El capital pagado en exceso de la igualdad est ms asociado con los estados financieros preparados de acuerdo con los U S GAAP True False QUESTION 5 In February, 2013, Galligan's declared cash dividends of $12 million to be paid in April of that year What effect did the April transaction have on Galligan's accounts Decreased assets and liabilities Decreased assets and shareholders' equity Increased liabilities and decreased shareholders' equity None of the above is correct QUESTION 6 Las cantidades retenidas de los empleados en relacin con la nmina a menudo representan pasivos para terceros The amounts withheld from employees in relation to payroll often represent liabilities for third parties True False QUESTION 7 Los cuatro criterios proporcionados en los GAAPpara diferenciar un arrendamiento financiero de un arrendamiento operativo no incluyen The four criteria provided in GAAP to differentiate a finance lease from an operating lease do not include El acuerdo especifica que la propiedad se transfiere al final del plazo del arrendamiento The agreement specifies that the property is transferred at the end of the lease term La recaudacin de los pagos de arrendamiento debe ser razonablemente previsible Collection of lease payments should be reasonably foreseeable El acuerdo contiene una opcin de compra de ganga The deal contains a bargain purchase option El plazo de arrendamiento no cancelable es del 75 o ms de la vida til del activo arrendado The non cancellable lease term is 75 or more of the useful life of the leased asset QUESTION 8 La mayora de los cambios en los principios contables requieren una revelacin justificando este cambio en el primer conjunto de estados financieros una vez el cambio haya sido hecho True False QUESTION 9 Cuando un cambio contable es reportado bajo el enfoqueretrospectivo, los estados financieros de los anios anteriores son Revisados para reflejar el efecto del nuevo principio Reportados de la manera que se prepararon previamente No son modificados Ajustados usando los sistemas de ajuste del ao anterior QUESTION 10 Los pagos de intereses sobre deuda sonclasificados como salidas de efectivo dentro de las actividades de financiacin True False QUESTION 11 El efectivo pagado por impuestos e intereses debe ser revelado en la primera pgina del Estado de Flujos de Efectivo o en las notas explicatorias, tanto si se utiliz el sistema directo o indirecto en el reporte de actividades de operacin True False QUESTION 12 La compra de acciones de tesorera son salidas de efectivo dentro de las actividades de financiacin True False QUESTION 13 JFS Co changed from straight line to DDB depreciation The journal entry to record the change includes A credit to accumulated depreciation A debit to accumulated depreciation A debit to a depreciable assetThe change does not require a journal entry QUESTION 14 De manera general, las salidas y entradas de efectivo de las actividades de operacin incluye los elementos del ingreso neto reportado sobre la base de efectivo True False QUESTION 15 La mayora de los cambios de los principios contables, aunque no todos, son reportados usando un enfoque retrospectivo True False QUESTION 16 Los estados financieros de los anios anteriores son reformuladoscuando se emplea un enfoque prospectivo True False QUESTION 17 Cul de las siguientes transacciones es reportada comouna actividad deoperacin dentro del Estado de Flujos de Efectivo El pago de dividendos La venta de equipos de oficina El pago de intereses de notas a largo plazo La emisin de dividendos sobre acciones", "question_description": "

QUESTION 1<\/strong><\/p>

De acuerdo con IFRS, un pasivo refinanciado despus de la fecha del balance, pero antes de que se emitan los estados financieros, normalmente se clasificara como un pasivo corriente<\/p>

According to IFRS, a refinanced liability after the balance sheet date, but before the financial statements are issued, would normally be classified as a current liability.<\/p>

True<\/p>

False<\/p>

<\/p>

QUESTION 2<\/strong><\/p>

<\/p>

Los ingresos por ventas a plazos de bienes que fueron reportados en los estados financieros de aos anteriores y que actualmente se incluyen en la declaracin de impuestos crean activos por impuestos diferidos.<\/p>

The income from installment sales of goods that were reported in the financial statements of previous years and that are currently included in the tax return create deferred tax assets.<\/p>

  1. True<\/li>
  2. False<\/li>
  3. <\/li> <\/ol>

    QUESTION 3<\/strong><\/p>

    Por propsitos dereporte, los activos por impuestos corrientesdiferidosypasivoscorrientesdiferidosse compensan entre si en el Balance General<\/p>

    For reporting purposes, deferred current tax assets and deferred current liabilities offset each other in the Balance Sheet<\/p>

    1. True<\/li>
    2. False<\/li> <\/ol>

      <\/strong><\/p>

      QUESTION 4<\/strong><\/p>

      1. El capital pagado en exceso de la igualdad est ms asociado con los estados financieros preparados de acuerdo con los U.S. GAAP<\/li>
      2. True<\/li>
      3. False<\/li> <\/ol>

        <\/strong><\/p>

        QUESTION 5<\/strong><\/p>

        1. In February, 2013, Galligan's declared cash dividends of $12 million to be paid in April of that year. What effect did the April transaction have on Galligan's accounts?<\/li>
        2. Decreased assets and liabilities<\/li>
        3. Decreased assets and shareholders' equity.<\/li>
        4. Increased liabilities and decreased shareholders' equity<\/li>
        5. None of the above is correct<\/li> <\/ol>

          <\/p>

          QUESTION 6<\/strong><\/p>

          Las cantidades retenidas de los empleados en relacin con la nmina a menudo representan pasivos para terceros<\/p>

          The amounts withheld from employees in relation to payroll often represent liabilities for third parties<\/p>

          1. True<\/li>
          2. False<\/li> <\/ol>

            <\/p>

            QUESTION 7<\/strong><\/p>

            Los cuatro criterios proporcionados en los GAAPpara diferenciar un arrendamiento financiero de un arrendamiento operativo no incluyen:<\/p>

            The four criteria provided in GAAP to differentiate a finance lease from an operating lease do not include:<\/p>

            1. El acuerdo especifica que la propiedad se transfiere al final del plazo del arrendamiento.<\/li>
            2. The agreement specifies that the property is transferred at the end of the lease term.<\/li>
            3. La recaudacin de los pagos de arrendamiento debe ser razonablemente previsible.<\/li>
            4. Collection of lease payments should be reasonably foreseeable.<\/li>
            5. El acuerdo contiene una opcin de compra de ganga<\/li>
            6. The deal contains a bargain purchase option<\/li>
            7. El plazo de arrendamiento no cancelable es del 75% o ms de la vida til del activo arrendado<\/li>
            8. The non-cancellable lease term is 75% or more of the useful life of the leased asset<\/li> <\/ol>

              <\/p>

              QUESTION 8<\/strong><\/p>

              La mayora de los cambios en los principios contables requieren una revelacin justificando este cambio en el primer conjunto de estados financieros una vez el cambio haya sido hecho.<\/p>

              1. True<\/li>
              2. False<\/strong> <\/li> <\/ol>

                QUESTION 9<\/strong><\/p>

                Cuando un cambio contable es reportado bajo el enfoqueretrospectivo, los estados financieros de los anios anteriores son:<\/p>

                1. Revisados para reflejar el efecto del nuevo principio<\/li>
                2. Reportados de la manera que se prepararon previamente<\/li>
                3. No son modificados<\/li>
                4. Ajustados usando los sistemas de ajuste del ao anterior<\/li> <\/ol>

                  <\/p>

                  <\/p>

                  QUESTION 10<\/strong><\/p>

                  1. Los pagos de intereses sobre deuda sonclasificados como salidas de efectivo dentro de las actividades de financiacin<\/li>
                  2. True<\/li>
                  3. False<\/li> <\/ol>

                    <\/p>

                    QUESTION 11<\/strong><\/p>

                    1. El efectivo pagado por impuestos e intereses debe ser revelado en la primera pgina del Estado de Flujos de Efectivo o en las notas explicatorias, tanto si se utiliz el sistema directo o indirecto en el reporte de actividades de operacin.<\/li>
                    2. True<\/li>
                    3. False<\/li> <\/ol>

                      <\/p>

                      QUESTION 12<\/strong><\/p>

                      1. La compra de acciones de tesorera son salidas de efectivo dentro de las actividades de financiacin<\/li>
                      2. True<\/li>
                      3. False<\/li> <\/ol>

                        <\/p>

                        QUESTION 13<\/strong><\/p>

                        1. JFS Co. changed from straight-line to DDB depreciation. The journal entry to record the change includes:<\/li>
                        2. A credit to accumulated depreciation.A debit to accumulated depreciation.A debit to a depreciable assetThe change does not require a journal entry<\/li> <\/ol>

                          <\/p>

                          QUESTION 14<\/strong><\/p>

                          1. De manera general, las salidas y entradas de efectivo de las actividades de operacin incluye los elementos del ingreso neto reportado sobre la base de efectivo<\/li>
                          2. True<\/li>
                          3. False<\/li> <\/ol>

                            <\/strong><\/p>

                            QUESTION 15<\/strong><\/p>

                            1. La mayora de los cambios de los principios contables, aunque no todos, son reportados usando un enfoque retrospectivo.<\/li>
                            2. True<\/li>
                            3. False<\/li> <\/ol>

                              <\/p>

                              QUESTION 16<\/strong><\/p>

                              1. Los estados financieros de los anios anteriores son reformuladoscuando se emplea un enfoque prospectivo.<\/li>
                              2. True<\/li>
                              3. False<\/li> <\/ol>

                                <\/p>

                                QUESTION 17<\/strong><\/p>

                                1. Cul de las siguientes transacciones es reportada comouna actividad deoperacin dentro del Estado de Flujos de Efectivo?<\/li>
                                2. El pago de dividendos<\/li>
                                3. La venta de equipos de oficina<\/li>
                                4. El pago de intereses de notas a largo plazo<\/li>
                                5. La emisin de dividendos sobre acciones<\/li> <\/ol>", "transcribed_text": "", "related_book": { "title": "Auditing and Assurance Services", "isbn": "978-1259573286, 1259573281, 978-1260152166", "edition": "7th edition", "authors": "Timothy Louwers, Allen Blay, David Sinason, Jerry Strawser, Jay Thibodeau", "cover_image": "https:\/\/dsd5zvtm8ll6.cloudfront.net\/si.question.images\/book_images\/1263.jpg", "uri": "\/textbooks\/auditing-and-assurance-services-7th-edition-1263", "see_more_uri": "" }, "free_related_book": { "isbn": "0387536213", "uri": "\/textbooks\/statistical-methods-in-toxicology-proceedings-of-a-workshop-during-eurotox-90-leipzig-germany-sept-12-14-1990-1st-edition-978-0387536217-266645", "name": "Statistical Methods In Toxicology Proceedings Of A Workshop During Eurotox 90 Leipzig Germany Sept 12 14 1990", "edition": "1st Edition" }, "question_posted": "2024-06-28 04:48:07", "see_more_questions_link": "\/study-help\/questions\/business-marketing-2022-June-08", "step_by_step_answer": "The Answer is in the image, click to view ...", "students_also_viewed": [ { "url": "\/what-assertion-is-affected-if-duplicate-payments-are-made-from", "description": "What assertion is affected if duplicate payments are made from the same supporting documents? 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