[CFA level 1模拟真题]Version 4 Questions－Q26 face, respect, border, level, style

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Q26.   Do U.S. GAAP and IAS GAAP differ with respect to the treatment o nonrecurring items and the treatment of discontinued operations, respectively?

	Treatment of nonrecurring items	Treatment of discontinued operations
A	No	No
B	No	Yes
C	Yes	No
D	Yes	Yes

A. Answer A

B. Answer B

C. Answer C

D. Answer D

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答案和详解如下：

Q26  D   07 Modular Level I, Vol. 1, pp 73-77  Study Sessions 7-34-d

The IAS differs from the U.S. GAAIP with respect to the treatment of both nonrecurring items and discontinued operations.

yayalei

ding

LEEFEI571

选a

水模样

do not know[em03]

fantasy_ln

see

Linda_SCB

b

jungle1009

see

ondesert

a

ondesert

a