首页 > 美国注册会计师 > 复习指导 > 考点辅导

U.S.CPA练习题精选:FAR 67

普通 来源:正保会计网校 2017-01-19

  According to the FASB and IASB conceptual frameworks, useful information must exhibit the fundamental qualitative characteristics of:
 
  a. Neutrality and verifiability.
  b. Comparability and materiality.
  c. Faithful representation and relevance.
  d. Understandability and timeliness.


  答案:C
  Explanation
  Choice "c" is correct. The fundamental qualitative characteristics of useful financial information are relevance and faithful representation.
  Choice "b" is incorrect. Comparability is an enhancing qualitative characteristic. Materiality is a component of relevance, in addition to predictive value and confirming value.
  Choice "d" is incorrect. Understandability and timeliness are enhancing qualitative characteristics of useful financial information.
  Choice "a" is incorrect. Verifiability is an enhancing qualitative characteristic. Neutrality is a component of faithful representation.

我要纠错】 责任编辑:新新
打开APP 订阅最新报考消息

报考指南

今日热搜

热点推荐

热销好课

畅学无忧班

畅学无忧班

系统学习 逐章精讲

了解详情30000元/4科

正价课免费试听

USCPA免费试听

申请购课优惠

USCPA公众号

截图保存到相册

微信识别二维码

千元大额优惠

有奖原创征稿
客服 首页
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友