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澳洲cpa《FR》习题: financial statements

中华会计网校 2020-01-17
普通

Which of the following identifies the assumption(s) underpinning the preparation of general purpose financial statements in accordance with the Conceptual Framework? Select which two options are correct.

A relevance

B going concern

C cash basis of accounting

D accrual basis of accounting

查看答案解析
【答案】
B and D
【解析】

The correct answer is Options B and D. Financial statements are normally prepared under the assumption that the entity is a going concern (Conceptual Framework, para. 4.1).

Another assumption underpinning the preparation of general purpose financial statements is the application of the accrual basis of accounting (Conceptual Framework, para. OB17).

Option A is incorrect because relevance is a qualitative characteristic of useful financial information and not an assumption on which general purpose financial statements are based.

Option C is incorrect because general purpose financial statements are prepared on an accrual basis of accounting, and not on a cash basis, except for the statement of cash flows

(paras OB17 and OB20)

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