Accounting statements (code - BL)

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Task 1
Question 1. What is meant by the financial statements?
1. The drawing up of the balance;
2. The financial performance of the organization;
3. Report of Cash Flows;
4. Statement of changes in equity;
5. The system of indicators, which reflect the property and financial position of the organization at the balance sheet date, the financial results of its operations for the period.
Question 2. What are the users of financial information:
1. managers, founders, participants and owners of the company, potential investors;
2. persons directly involved in the management;
3. Persons who are not working in the organization in the organization, but having a direct financial interest in the activities of the organization;
4. Persons who are not directly working in the organization, but have an indirect financial interest and various financial institutions;
5. Ministry of Finance.
Question 3. How many sections of the Regulations on accounting?
1. six;
2. Three;
3. five;
4. Two;
5. four.
Question 4 Give the definition of "International Accounting Standards".
1. This method of accounting;
2. It is designed accounting rules under capitalism;
3. it is the organizational and methodological aspects of accounting developed by international organizations;
4. a set of rules, methods, accounting procedures, highly developed organizations which are advisory in nature;
5. This set of rules binding for all.
Question 5: What is the number of international standards currently used?
1. 25 standards;
2. 39 standards;
3. 35 standards;
4. 40 standards;
5. 39 standards.

Task 2
Question 1. Do you think it is possible now to use international accounting standards in Russia?
1. in part;
2. difficult;
3. impossible;
4. in the long term can be;
5. Yes and no.
Question 2. What is the proposed system of international accounting?
1. this account, used for comparative analysis internationally;
2. Transfer n

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