International Standards of Accounting and finans.otch praktichkskaya

Collection of case studies on the subject of "International Standards of Accounting and Financial Reporting"


Task 1.


In what situation is valid South American model of accounting using international accounting standards?


Task 2.


In what situation a rule of conservatism plays an important role in the financial accounting and reporting?


Task 3.


Under what circumstances to balance the US corporation, made in the format of the account, includes an article describing the means that will be used in the near future?


Task 4.


What is the reason that in the balance of all funds of the company are usually displayed in one line?


Task 5.


In what situation the company may reclassify investments in stocks?


Task 6.


In some cases, the method of direct identification when assessing ending stocks and consequently the value of written off to cost of goods sold?


Task 7.


How to solve the general problem of the distribution of costs incurred between the individual objects to determine their cost with the purchase of fixed assets with payment of the total amount?


Task 8.


In what situation investing company does not have any influence or control over the investee company?


Task 9.


In what situation in the United States practiced a specific form of dividends, as "creaking"?


Task 10.


Explain the situation to the practice of concurrent jurisdiction of the Russian and the international accounting company.