每日一练F3 答案回复可见 statements, accounting, concepts, important, substance

小果子

Listed below are some comments on accounting concepts.
(1) In achieving a balance between relevance and reliability, the most important consideration is satisfying as far as
possible the economic decision-making needs of users.
(2) Materiality means that only items having a physical existence may be recognised as assets.
(3) The substance over form convention means that the legal form of a transaction must always be shown in financial
statements, even if this differs from the commercial effect.
Which, if any, of these comments is correct, according to the IASB’s Framework for the Preparation and
Presentation of Financial Statements?
A 1 only
B 2 only
C 3 only
D None of them.

 

A

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a