标题: Reading 43: International Standards Convergence - LOS c ～ [打印本页]
作者: cfaedu 时间: 2008-5-15 11:38 标题: [2008] Session 10 - Reading 43: International Standards Convergence - LOS c ～
1.The correct set of cash flow treatments as they relate to interest and dividends received according to U.S. generally accepted accounting principles (GAAP) and International Accounting Standards (IAS) GAAP is:
A) CFI CFO
B) CFO CFI
C) CFI or CFO CFI
D) CFO CFI or CFO
作者: cfaedu 时间: 2008-5-15 11:39
答案和详解如下：
1.The correct set of cash flow treatments as they relate to interest and dividends received according to U.S. generally accepted accounting principles (GAAP) and International Accounting Standards (IAS) GAAP is:
A) CFI CFO
B) CFO CFI
C) CFI or CFO CFI
D) CFO CFI or CFO
The correct answer was D)
U.S. GAAP treats interest and dividends received as CFO whereas IAS GAAP treats interest and dividends received as either CFO or CFI.
作者: mcdullpong 时间: 2009-3-13 23:03
thanks
作者: dxxiao 时间: 2009-5-29 01:21
thx
作者: gracelian 时间: 2009-12-3 08:14
thx
作者: shuru1207 时间: 2010-4-2 07:23
thnx
作者: zaestau 时间: 2010-4-20 16:12
c
作者: jerrywang0 时间: 2010-8-4 17:38
q
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