Expert-Level Accounting Challenge

Test your expertise with ten rigorous accounting problems.

financial reportingGAAPbudgetingIFRScash flowledger managementcost analysisaudit standardstax compliance
Difficulty:HARD

Quiz Details

Questions10
CategoryBusiness & Finance
DifficultyHARD
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Quiz Questions

Answer all questions below and test your knowledge.

  1. 1

    When a parent company owns 80% of a subsidiary, which method must be used to combine their financial statements?

    Question 1
  2. 2

    Under ASC 606, which criterion must be satisfied before an entity can recognize revenue from a contract?

    Question 2
  3. 3

    A 5-year office lease with an implicit rate of 5% is classified as what type of lease under ASC 842?

    Question 3
  4. 4

    A temporary difference that creates a deductible amount in future periods results in which balance sheet item?

    Question 4
  5. 5

    If a company uses LIFO during periods of rising prices, what effect does this have on cost of goods sold compared to FIFO?

    Question 5
  6. 6

    Which level of the fair value hierarchy includes quoted prices for identical assets in active markets?

    Question 6
  7. 7

    Goodwill is tested for impairment at which frequency?

    Question 7
  8. 8

    Under IFRS 8, a segment is reported if its revenue is at least what percentage of total revenue?

    Question 8
  9. 9

    Which COSO component focuses on the policies that ensure transactions are authorized?

    Question 9
  10. 10

    The quick ratio excludes which current asset?

    Question 10

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