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标题: 2008 CFA Level 1 － Sample 样题(1)－Q27 [打印本页]

作者: 8586 时间: 2008-5-19 13:37 标题: 2008 CFA Level 1 － Sample 样题(1)－Q27

27、According to the International Financial Reporting Standards framework, which of the following qualities of accounting information is least likely to improve the reliability of accounting information?

A. Neutrality

B. Consistency

C. Substance over form

D. Faithful representation

[此贴子已经被作者于2008-11-7 16:14:04编辑过]

作者: 8586 时间: 2008-5-19 13:38 标题: 答案和详解回复可见:

Correct answer = B

"Financial Reporting Standards," Thomas R. Robinson, Hennie van Greuning, Karen O'Connor Rubsam, Elaine Henry, and Michael A. Broihahn
2008 Modular Level I, Vol. 3, p. 110
Study Session 7-31-d
describe the International Financial Reporting Standards (IFRS) framework, including the objective of financial statements, their qualitative characteristics, required reporting elements, and the constraints and assumptions in preparing financial statements
The IFRS framework identifies five factors that contribute to reliability: faithful representation, neutrality, substance over form, prudence, and completeness. Consistency is not one of them.

作者: rocky 时间: 2008-5-19 13:55

b

作者: cxz0858 时间: 2008-5-19 21:44

H

作者: louzhuqued 时间: 2008-5-22 22:40

t

作者: zhangxie83 时间: 2008-5-27 04:25

作者: smalldong 时间: 2008-5-28 22:28

a

作者: Riverview 时间: 2008-5-30 05:07

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作者: 刀剑如梦 时间: 2008-5-31 13:04

谢谢哦！

作者: gening 时间: 2008-6-1 05:55 标题: thanks!

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作者: 盛夏的果实 时间: 2008-6-1 15:08

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作者: isaisaisa 时间: 2008-6-2 19:20

b

作者: zengchen 时间: 2008-6-2 22:50

b

作者: oleander 时间: 2008-6-2 23:03

c

作者: clover 时间: 2008-6-5 15:46

b

作者: lucylu 时间: 2008-8-4 14:39

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作者: zifeng17 时间: 2008-8-5 09:37

b

作者: lawrence82 时间: 2008-8-7 18:19

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作者: zhuce 时间: 2008-9-19 04:16

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作者: zhuce 时间: 2008-9-19 04:17

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作者: zhuce 时间: 2008-9-19 04:26

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作者: 小candy 时间: 2008-9-26 15:37

thx

作者: AtTRV2008 时间: 2008-9-27 09:30

Thanks!

作者: malachite 时间: 2008-9-27 17:18 标题: 回复：（8586）[2008 CFA level 1模拟真题]Version 1 ...

b

作者: 12345678 时间: 2008-9-28 08:34

作者: maplenb 时间: 2008-10-1 09:50

c

作者: elea0930 时间: 2008-10-1 13:12

a

作者: myguitar33 时间: 2008-10-20 12:03

good

作者: leo1979 时间: 2008-10-30 17:05

thx

作者: slkly 时间: 2008-11-13 10:55

[em01][em03]

作者: spring66 时间: 2008-11-18 17:13

0

作者: wocaohorse 时间: 2008-11-21 06:42

re

作者: cuckoozj 时间: 2008-12-1 06:23 标题: 回复：（8586）2008 CFA Level 1 － Sample 样题(1)－...

谢谢上传

作者: wenyihao 时间: 2008-12-2 23:37

呵呵

作者: mycentaury 时间: 2008-12-3 00:22

thx

作者: jzhang21 时间: 2008-12-3 03:15

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作者: snowchild30 时间: 2009-5-6 21:17

好

作者: kidd 时间: 2009-5-6 22:54

 cat

作者: percy 时间: 2009-5-7 11:58

b

作者: CFAcanada 时间: 2010-2-7 07:55

 thx

作者: xxjj564 时间: 2011-3-4 14:13

 a

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