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2016年美国CPA模拟试题:Financial(二)

普通 来源:正保会计网校 2016-01-14

According to the FASB and IASB conceptual frameworks, useful information must exhibit the fundamental qualitative characteristics of:

a. Neutrality and verifiability.

b. Understandability and timeliness.

c. Faithful representation and relevance.

d. Comparability and materiality.

答案:C

Explanation

Choice "c" is correct. The fundamental qualitative characteristics of useful financial information are relevance and faithful representation.

Choice "d" is incorrect. Comparability is an enhancing qualitative characteristic. Materiality is a component of relevance, in addition to predictive value and confirming value.

Choice "b" 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.

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