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[CFA level 1模拟真题]Version 2 Questions-Q28

Q28. Assume U.S.GAAP (generally accepted accounting principles)applies unless otherwise noted. Which of the following qualities of accounting information id least likely to improve the reliability of accounting information?:

A. Neutrality.

B. Consistency.

C. Verifiability.

D. Representational faithfulness.

 

答案和详解如下:

 

Q28. B   07 Modular Level I, Vol. 3; PP 18-19   Study Session 7-33.b

The three ingredients of reliability are verifiability, representational faithfulness and neutrality.

d

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dd

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d

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D

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see

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see

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d

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d

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a

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