2020年acca考试F3考试模拟练习（301）

在acca考试的备考之路上，永远不是一帆风顺的。很多考过acca证书的小伙们，都会做很多科目练习。为了方便大家备考，中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!

23.4 IAS 10 Events after the reporting period regulates the extent to which events after the reporting period should be reflected in financlal statements.

Which one of the fllowing lIsts of such events consists only of items that, according to IAS 10, should normally be classified as non-adjusting?

A Insolvency of an account recelivable which was outstanding at the end of the reporting period, issue of shares or loan notes, an acquisition of another company

B Issue of shares or loan notes, changes in foreign exchange rates, major purchases of non-current assets

C An acquisition of another company, destruction of a major non-current asset by fire, discovery of fraud or error which shows that the financial statements were incorrect

D Sale of inventory which gives evidence about its value at the end of the reporting period, issue of shares or loan notes, destruction of a major non-current asset by fire

答案：B

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