新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
2016年美國CPA模擬試題：Financial 7
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.
【我要糾錯(cuò)】 責(zé)任編輯：小瑩子
推薦閱讀
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號