"Financial Report":Expenditure differentiation strategy

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來源: 正保會計網(wǎng)校編輯：小鞠橘桔 2020/12/02 10:49:16　字體：大小

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Questions 1:

The joint conceptual framework project of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) guides the development of standards that are best described as:

A、 integrated with local legal and economic norms.

B 、comprehensive, complex rules designed to increase uniformity.

C、 based on principles that limit the range of acceptable approaches.

Questions 2:

A cell phone manufacturer has switched to high-margin premium-priced products with the most innovative features as part of its product differentiation strategy. Which of the following other changes is most consistent with this strategy?

A、 An increase in inventory levels

B 、A decrease in research and development expenditures

C 、An increase in advertising expenditures

View answer resolution

【Answer to question 1】C

【analysis】

C is correct. The joint conceptual framework project aims to develop accounting standards based on principles in an attempt to achieve consistency in financial reporting approaches and judgments while trying to limit the range of acceptable answers.

A is incorrect. The joint conceptual framework project reflects the widespread recognition that coordination among global standard-setting bodies is better suited to global capital markets than independent development of financial reporting standards within each country.

B is incorrect. This statement describes rules-based standards. The joint conceptual framework is designed to foster the development of principles-based standards.

【Answer to question 2】C

【analysis】

C is correct. Expenditures on advertising and research are required to support a product differentiation strategy. The effect on inventory is uncertain.

A is incorrect because it is uncertain what the impact on inventory would be.

B is incorrect because R&D expenditures would be expected to increase.

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