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Publicaciones del Canal
| 2 | Q). Why did international accounting harmonisation become increasingly important as capital markets and multinational business expanded?
A) Investors and other users increasingly needed greater comparability and consistency across jurisdictions
B) Every country had already adopted identical rules
C) Globalisation eliminated the need for financial statements
D) International investors never compare companies | 869 |
| 3 | Q | 765 |
| 4 | Q). A company publishes a report explaining how its strategy, governance, performance, risks, resources, relationships, and various forms of capital contribute to value creation over the short, medium, and long term. Which reporting development is most closely associated with this approach?
A) Integrated Reporting
B) Single-Entry Accounting
C) Petty Cash Accounting
D) Job Costing | 612 |
| 5 | Q | 581 |
| 6 | Q). Which statement most accurately describes the relationship between IFRS and Ind AS in India?
A) Ind AS are Indian Accounting Standards substantially converged with IFRS but adapted within India’s legal and regulatory environment; they should not simply be assumed to be identical word-for-word in every respect
B) IFRS and Ind AS are completely unrelated
C) Ind AS applies only to household budgets
D) IFRS is a tax return | 572 |
| 7 | Q | 545 |
| 8 | Q). A multinational company analyses millions of transactions to identify duplicate payments, unusual vendor relationships, abnormal journal entries, profitability patterns, customer behaviour, and emerging financial risks. Which modern development is most directly illustrated?
A) Data Analytics in Accounting
B) Manual Bookkeeping
C) Single-Entry Accounting
D) Historical Costing only | 554 |
| 9 | Q | 615 |
| 10 | Q). A large organisation is redesigning its accounting function for the next decade. It plans to integrate cloud systems, ERP, AI-assisted transaction processing, continuous controls, blockchain-based verification in selected areas, XBRL reporting, sustainability information, advanced analytics, cybersecurity controls, and professional human judgment. Which statement best reflects the likely future direction of accounting?
A) Accounting will become purely automatic, and ethics, controls, judgment, and professional competence will become unnecessary
B) Accounting is evolving from primarily transaction recording toward an integrated information, assurance, analytics, sustainability, technology, and decision-support function, while human accountability and professional judgment remain essential
C) Modern accounting will return entirely to handwritten ledgers
D) Financial and non-financial information will become irrelevant | 774 |
| 11 | Install karte time aur license key daalte time apna data or Internet off rakhna... | 1 379 |
| 12 | Sin texto... | 1 644 |
| 13 | TypingMasterpro.exe | 1 588 |
| 14 | DV_Notification_080072026.pdf | 890 |
| 15 | +1 Advt_05OF2026_06072026.pdf | 1 264 |
| 16 | Notice_1410_06072026.pdf | 1 457 |
| 17 | https://www.academeplus.in/#/bundle/jk-police-constable-mock-test-series | 3 131 |
| 18 | Q | 1 297 |
| 19 | Q. Synonym of Consummation is :
A) Act of forgiveness
B) Act of devouring
C) Failure
D) Ultimate completion | 1 259 |
| 20 | Q5 | 1 229 |
