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TEST BANK Advanced Financial Accounting,7TH Edition Beechy, Trivedi, MacAulay
4.1
Financial Accounting,7TH Edition Beechy, Trivedi, MacAulay
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1) What do business enterprises have that NFPs do not have?
A) Specified products or services
B) Identifiable customers or clients
C) Employees
D) Boards of directors
Answer: B
Page Ref: 3
Learning Obj.: 1.1
Difficulty: Easy
2) Which of the following statements about the adoption of IFRS is true?
A) Many European countries adopted IFRS prior to 2011.
B) Canada adopted IFRS in 2012.
C) All European and North American countries adopted IFRS in 2011.
D) All European, Asian, and African countries adopted IFRS in 2011.
Answer: A
Page Ref: 3
Learning Obj.: 1.1
Difficulty: Easy

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Author ExamPro
Published 26 Nov 2025
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TEST BANK Advanced Financial Accounting 7TH Edition Beechy Trivedi MacAulay
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