2026年ACCA F7财务报告财务报告IFRS 11含解析.docx

2026年ACCAF7财务报告财务报告IFRS11含解析

考试时间：______分钟总分：______分姓名：______

Instructions:Answerallthequestions.

1.AccordingtoIFRS11,whichofthefollowingconditionsindicatesthatanentityhascontroloverajointarrangement?

a)Theentityhasthepowertoobtainsignificantreturnsfromthearrangement.

b)Theentityhastherighttoparticipateintherelevantdecisionsregardingthearrangementsoperatingmethods.

c)Theentityisexposedtosignificantrisksoflossregardingthearrangementsreturns.

d)Theentityistheprimarybeneficiaryofthearrangement.

2.