[单选题]5 Which of the following events after the balance sheet date would normally qualify as adjusting events according

to IAS 10 Events after the balance sheet date? 1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date. 2 A decline in the market value of investments. 3 The declaration of an ordinary dividend. 4 The determination of the cost of assets purchased before the balance sheet date.

正确答案 ：D

1 and 4 only

[单选题]10 Which of the following factors would cause a company’s gearing ratio to fall?

1 A bonus issue of ordinary shares. 2 A rights issue of ordinary shares. 3 An issue of loan notes. 4 An upward revaluation of non-current assets.

正确答案 ：D

2 and 4

[单选题]22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 Presentation of financial statements?

1 Unrealised revaluation gains. 2 Dividends paid. 3 Proceeds of equity share issue. 4 Profit for the period.

正确答案 ：C

All four items

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