Assuming that a company has a truck and foreign currency, which of the following statements is correct according to international accounting standa...
Assuming that a company has a truck and foreign currency, which of the following statements is correct according to international accounting standards?
a) The value of the truck should be displayed in an account in the Asset section with more prominence (i.e., in the first lines) than the equivalent in foreign currency.
b) The value in foreign currency that is in the company's safe should be displayed in an account in the Asset section with more prominence (i.e., in the first lines) than the value of the truck.
c) The value of the truck should be displayed in the Balance Sheet, but the value of the foreign currency should not be displayed in the Balance Sheet.
d) Neither the truck nor the foreign currencies should be displayed in the Balance Sheet of this company.
e) The value of the foreign currency should be displayed in the liability, not in the Asset section.
a) The value of the truck should be displayed in an account in the Asset section with more prominence (i.e., in the first lines) than the equivalent in foreign currency.
b) The value in foreign currency that is in the company's safe should be displayed in an account in the Asset section with more prominence (i.e., in the first lines) than the value of the truck.
c) The value of the truck should be displayed in the Balance Sheet, but the value of the foreign currency should not be displayed in the Balance Sheet.
d) Neither the truck nor the foreign currencies should be displayed in the Balance Sheet of this company.
e) The value of the foreign currency should be displayed in the liability, not in the Asset section.
💡 1 Resposta
Ed 
De acordo com as normas contábeis internacionais, a alternativa correta é a letra A) O valor do caminhão deve ser exibido em uma conta na seção de Ativos com mais destaque (ou seja, nas primeiras linhas) do que o equivalente em moeda estrangeira.
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