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Read the following statements.<br>1. Financial statements are only interim reports.<br>2. Financial statements are prepared on the basis of realisable values.<br>3. The preparation of financial statements is not an ultimate aim.<br>4. Certain assumptions are necessary to prepare financial statements.<br>Which of the following combinations consists of all true statements?

Correct Answer: 1, 3 and 4

Read the passage carefully and select the best answer to each question out of the given four alternatives.
What is Gandhian philosophy? It is the religious and social ideas adopted and developed by Gandhi, first during his period in South Africa from 1893 to 1914, and later of course in India. These ideas have been further developed by later "Gandhians", most notably, in India by, Vinoba Bhave and Jayaprakash Narayan. Outside of India some of the work of, for example, Martin Luther King Jr. can also be viewed in this light. Understanding the universe to be an organic whole, the philosophy exists on several planes - the spiritual or religious, moral, political, economic, social, individual and collective. The spiritual or religious element, and God, is at its core. Human nature is regarded as fundamentally virtuous. All individuals are believed to be capable of high moral development, and of reform. The twin cardinal principles of Gandhi's thought are truth and nonviolence. It should be remembered that the English word "truth" is an imperfect translation of the Sanskrit, "satya", and "non-violence", an even more imperfect translation of "ahimsa". Derived from "sat" - "that which exists" - "satya" contains a dimension of meaning not usually associated by English speakers with the word "truth". There are other variations, too, which we need not go into here. For Gandhi, truth is the relative truth of truthfulness in word and deed, and the absolute truth - the Ultimate Reality. This ultimate truth is God (as God is also Truth) and morality - the moral laws and code - its basis. Ahimsa, far from meaning mere peacefulness or the absence of overt violence, is understood by Gandhi to denote active love - the pole opposite of violence, or "Himsa", in every sense. The ultimate station Gandhi assigns non violence stems from two main points. First, if according to the Divine Reality all life is one, then all violence committed towards another is violence towards oneself, towards the collective, whole self, and thus "self"-destructive and counter to the universal law of life, which is love. Second, Gandhi believed that ahimsa is the most powerful force in existence. Had himsa been superior to ahimsa, humankind would long ago have succeeded in destroying itself. The human race certainly could not have progressed as far as it has, even if universal justice remains far off the horizon. From both viewpoints, non violence or love is regarded as the highest law of humankind.
According to the passage, which of the following statement is not true?

Read the passage carefully and select the best answer to each question out of the given four alternatives.
What is Gandhian philosophy? It is the religious and social ideas adopted and developed by Gandhi, first during his period in South Africa from 1893 to 1914, and later of course in India. These ideas have been further developed by later "Gandhians", most notably, in India by, Vinoba Bhave and Jayaprakash Narayan. Outside of India some of the work of, for example, Martin Luther King Jr. can also be viewed in this light. Understanding the universe to be an organic whole, the philosophy exists on several planes - the spiritual or religious, moral, political, economic, social, individual and collective. The spiritual or religious element, and God, is at its core. Human nature is regarded as fundamentally virtuous. All individuals are believed to be capable of high moral development, and of reform. The twin cardinal principles of Gandhi's thought are truth and nonviolence. It should be remembered that the English word "truth" is an imperfect translation of the Sanskrit, "satya", and "non-violence", an even more imperfect translation of "ahimsa". Derived from "sat" - "that which exists" - "satya" contains a dimension of meaning not usually associated by English speakers with the word "truth". There are other variations, too, which we need not go into here. For Gandhi, truth is the relative truth of truthfulness in word and deed, and the absolute truth - the Ultimate Reality. This ultimate truth is God (as God is also Truth) and morality - the moral laws and code - its basis. Ahimsa, far from meaning mere peacefulness or the absence of overt violence, is understood by Gandhi to denote active love - the pole opposite of violence, or "Himsa", in every sense. The ultimate station Gandhi assigns non violence stems from two main points. First, if according to the Divine Reality all life is one, then all violence committed towards another is violence towards oneself, towards the collective, whole self, and thus "self"-destructive and counter to the universal law of life, which is love. Second, Gandhi believed that ahimsa is the most powerful force in existence. Had himsa been superior to ahimsa, humankind would long ago have succeeded in destroying itself. The human race certainly could not have progressed as far as it has, even if universal justice remains far off the horizon. From both viewpoints, non violence or love is regarded as the highest law of humankind.
According to Gandhiji, truth complies to which of the following?

Read the passage carefully and select the best answer to each question out of the given four alternatives.
What is Gandhian philosophy? It is the religious and social ideas adopted and developed by Gandhi, first during his period in South Africa from 1893 to 1914, and later of course in India. These ideas have been further developed by later "Gandhians", most notably, in India by, Vinoba Bhave and Jayaprakash Narayan. Outside of India some of the work of, for example, Martin Luther King Jr. can also be viewed in this light. Understanding the universe to be an organic whole, the philosophy exists on several planes - the spiritual or religious, moral, political, economic, social, individual and collective. The spiritual or religious element, and God, is at its core. Human nature is regarded as fundamentally virtuous. All individuals are believed to be capable of high moral development, and of reform. The twin cardinal principles of Gandhi's thought are truth and nonviolence. It should be remembered that the English word "truth" is an imperfect translation of the Sanskrit, "satya", and "non-violence", an even more imperfect translation of "ahimsa". Derived from "sat" - "that which exists" - "satya" contains a dimension of meaning not usually associated by English speakers with the word "truth". There are other variations, too, which we need not go into here. For Gandhi, truth is the relative truth of truthfulness in word and deed, and the absolute truth - the Ultimate Reality. This ultimate truth is God (as God is also Truth) and morality - the moral laws and code - its basis. Ahimsa, far from meaning mere peacefulness or the absence of overt violence, is understood by Gandhi to denote active love - the pole opposite of violence, or "Himsa", in every sense. The ultimate station Gandhi assigns non violence stems from two main points. First, if according to the Divine Reality all life is one, then all violence committed towards another is violence towards oneself, towards the collective, whole self, and thus "self"-destructive and counter to the universal law of life, which is love. Second, Gandhi believed that ahimsa is the most powerful force in existence. Had himsa been superior to ahimsa, humankind would long ago have succeeded in destroying itself. The human race certainly could not have progressed as far as it has, even if universal justice remains far off the horizon. From both viewpoints, non violence or love is regarded as the highest law of humankind.
What are the twin cardinal principles of Gandhis thought?

Read the passage carefully and select the best answer to each question out of the given four alternatives.
What is Gandhian philosophy? It is the religious and social ideas adopted and developed by Gandhi, first during his period in South Africa from 1893 to 1914, and later of course in India. These ideas have been further developed by later "Gandhians", most notably, in India by, Vinoba Bhave and Jayaprakash Narayan. Outside of India some of the work of, for example, Martin Luther King Jr. can also be viewed in this light. Understanding the universe to be an organic whole, the philosophy exists on several planes - the spiritual or religious, moral, political, economic, social, individual and collective. The spiritual or religious element, and God, is at its core. Human nature is regarded as fundamentally virtuous. All individuals are believed to be capable of high moral development, and of reform. The twin cardinal principles of Gandhi's thought are truth and nonviolence. It should be remembered that the English word "truth" is an imperfect translation of the Sanskrit, "satya", and "non-violence", an even more imperfect translation of "ahimsa". Derived from "sat" - "that which exists" - "satya" contains a dimension of meaning not usually associated by English speakers with the word "truth". There are other variations, too, which we need not go into here. For Gandhi, truth is the relative truth of truthfulness in word and deed, and the absolute truth - the Ultimate Reality. This ultimate truth is God (as God is also Truth) and morality - the moral laws and code - its basis. Ahimsa, far from meaning mere peacefulness or the absence of overt violence, is understood by Gandhi to denote active love - the pole opposite of violence, or "Himsa", in every sense. The ultimate station Gandhi assigns non violence stems from two main points. First, if according to the Divine Reality all life is one, then all violence committed towards another is violence towards oneself, towards the collective, whole self, and thus "self"-destructive and counter to the universal law of life, which is love. Second, Gandhi believed that ahimsa is the most powerful force in existence. Had himsa been superior to ahimsa, humankind would long ago have succeeded in destroying itself. The human race certainly could not have progressed as far as it has, even if universal justice remains far off the horizon. From both viewpoints, non violence or love is regarded as the highest law of humankind.
According to Gandhiji, what is the most powerful force in existence?

The following questions are based on the information given below: An advertising agency finds that, of its 170 clients, 115 read Indian Express, 110 read The Hindu and 130 read Times of India. Also 85 read Indian Express and Times of India, 75 read Indian Express and The Hindu, 95 read The Hindu and Times of India and 70 read all the three. How many read only The Hindu?

The following questions are based on the information given below: An advertising agency finds that, of its 170 clients, 115 read Indian Express, 110 read The Hindu and 130 read Times of India. Also 85 read Indian Express and Times of India, 75 read Indian Express and The Hindu, 95 read The Hindu and Times of India and 70 read all the three. How many read only Indian Express?

The following questions are based on the information given below: An advertising agency finds that, of its 170 clients, 115 read Indian Express, 110 read The Hindu and 130 read Times of India. Also 85 read Indian Express and Times of India, 75 read Indian Express and The Hindu, 95 read The Hindu and Times of India and 70 read all the three. How many read Indian Express and Times of India but not The Hindu?

In a town of 500 people, 285 read Hindu and 212 read Indian Express and 127 read Times of India, 20 read Hindu and Times of India and 29 read Hindu and Indian Express and 35 read Times of India and Indian express . 50 read no news paper . Then how many read only one paper ?

A company XYZ (parent co.) is required to present consolidated financial statements, except if it meets certain conditions. You need to identify those conditions from the following.
1. It is a subsidiary of another entity and all its other owners, including those not otherwise entitled to vote, have been informed about and do not object to, the parent not presenting consolidated financial statements.
2. Its debt or equity instruments are not treaded in a public market.
3. Its ultimate or any intermediate parent produces Ind AS complaint consolidated financial statements available for public use

Read the passage carefully and select the best answer to each question out of the given four alternatives.
Public opinion may be passive and false or active and real. It is claimed in theory that all governments are ultimately based on the opinion or sanction of the governed. But we find that in practice the people's rights are often trodden down and tyranny and oppression are allowed to continue. The government does it not because the people want it to do so but because they are too idle, too uneducated and too disunited or timid to oppose the govern ment. Such public opinion is passive and false and not an active verdict. But when we find people alert, intelligent and determined to let the government know their will, when they want to exercise actively their voice in the management of their country, we have an instance of true or active public opinion. True public opinion is formed by and expressed through the press, the platform, political parties and educational institutions. These have sacred duties to perform, duties on which depends the ultimate good of the entire community. The press today wields a tremendous influence, So it should support the causes and move ments and condemn the wrong one's and thus teach people to form correct opinion. A free and fair press ventilates the grievances of the public. Thus a healthy relationship develops between the people and the government through out an unbiased press. Political parties also help to create and regulate opinions. No less important part is played by the educational Institutions which train the minds of the young people who will be the citizens of tomorrow. It has been said that modern Germany and China have been made by their universities. It is necessary that the young and the growing minds should imbibe the spirit of fellow-feeling, the spirit of tolerance, the habit of compromise, and show due regard for the feelings and opinion of others without which a democratic society cannot function, let alone succeed. When there is true awakening of the people, we shall have the real and conscious public opinion. And justice will reign on earth and truly will the voice of the people be the voice of God.
Who among the following has tremendous influence in forming the true public opinion?