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1. Financial statements represent transactions in words and numbers. To be useful, financial information must represent faithfully these transactions in terms of how they are reported.
Which of the following accounting treatments would be an example of faithful representation?
A Charging the rental payments for an item of plant to the statement of profit or loss where the rental agreement meets the criteria for a finance lease
B Including a convertible loan note in equity on the basis that the holders are likely to choose the equity option on conversion
C Derecognising factored trade receivables sold without recourse
D Treating redeemable preference shares as part of equity in the statement of financial position
2. Isaac is a company which buys agricultural produce from wholesale suppliers for retail to the general public. It is preparing its financial statements for the year ending 30 September 2014 and is considering its closing inventory.
In addition to IAS 2 Inventories, which of the following IFRSs may be relevant to determining the figure to be included in its financial statements for closing inventories?
A IAS 10 Events After the Reporting Period
B IAS 11 Construction Contracts
C IAS 16 Property, Plant and Equipment
D IAS 41 Agriculture
