Here are some multiple-choice questions in English related to accounting principles:

1. Which of the following factors should NOT be considered when determining the functional currency according to ASC 830 (Foreign Currency Matters)? A. The currency that primarily influences the selling prices of goods and services. B. The currency used for paying employee salaries and benefits. C. The color and design of the company's logo. D. The currency in which borrowings are typically obtained.

2. According to IFRS 15 (Revenue from Contracts with Customers), which condition must be met for a promised good or service to be considered distinct? A. The customer can benefit from the good or service on its own or together with other easily accessible resources. B. The good or service requires significant modification or customization before it can be used by the customer. C. The good or service is highly dependent on another promised good or service in the contract. D. The good or service is insignificant compared to the overall contract.

3. When performing sensitivity analysis for market risk disclosures as per IAS 37 (Provisions, Contingent Liabilities, and Contingent Assets), which of the following is NOT typically disclosed? A. The impact on profit or loss and equity from reasonable and probable changes in exchange rates. B. The methods and assumptions used in the sensitivity analysis for the current period. C. The reasons for any changes in the methods or assumptions from the previous period. D. The specific date when the sensitivity analysis was conducted.

4. Which of the following statements about fair value measurement according to IFRS 13 (Fair Value Measurement) is correct? A. The best evidence of fair value at initial recognition is usually the transaction price, unless there is a difference between the transaction price and fair value. B. Fair value should always be based on the quoted price of an identical asset or liability in an active market. C. Unidentifiable goods or services received should not be considered in fair value measurements. D. Fair value measurements do not require consideration of market conditions at the measurement date.

5. According to IAS 39 (Financial Instruments: Recognition and Measurement), which of the following is NOT a characteristic of a financial instrument? A. It involves a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. B. It can be cash, a contract to deliver cash, or a contract that will result in cash flows. C. It can only be settled in cash. D. It can be a derivative or a non-derivative financial instrument.

Please note that these questions are based on the provided accounting principles and standards.