The 'Sustainability Reporting' in India for top listed companies is mandated by: MCQ with Answer and Explanation

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The 'Sustainability Reporting' in India for top listed companies is mandated by:

A. SEBI (Business Responsibility and Sustainability Report - BRSR)

B. ICAI

C. MCA

D. RBI

Answer: Option A

Solution (By JKExamLibrary)

SEBI requires the top 1000 listed companies to file BRSR.

This question belongs to: Accountancy and Statistics Accountancy and Book Keeping

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Subscription received in advance by a non-profit organization is:

A. Capital fund

B. An income

C. An asset

D. A liability

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Correct Answer: Option D

Explanation:
Advance subscription is a liability as it pertains to future period.

This question belongs to: Accountancy and Statistics Accountancy and Book Keeping

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Blockchain technology in accounting is primarily used for:

A. Preparing tax returns

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Correct Answer: Option D

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Blockchain provides a distributed ledger that is secure, transparent, and tamper-proof.

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Question #3 Report Error

Which of the following is a fixed cost?

A. Depreciation on plant

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Correct Answer: Option A

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Depreciation on plant (usually calculated on a straight-line basis) is a fixed cost as it does not vary with the level of production in the short term.

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