2008 CFA Level 1 － Sample 样题(1)－Q27 style

8586

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]

8586

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. 

 

rocky

b

cxz0858

H

louzhuqued

t

zhangxie83

c

smalldong

a

Riverview

thanks

刀剑如梦

谢谢哦！

gening

thanks!