
标题: Reading 31: Financial Reporting Standards LOS g习题精选 [打印本页]
作者: honeycfa 时间: 2010-4-17 20:41 标题: [2010]Session 7-Reading 31: Financial Reporting Standards LOS g习题精选
LOS g: Identify the characteristics of a coherent financial reporting framework and barriers to creating a coherent financial reporting network.
Disagreements that inhibit development of a coherent financial reporting framework are least likely to involve which of the following?
There is widespread agreement that transparency is desirable in financial reporting. Disagreements that inhibit development of a single framework often arise around issues of measurement, valuation, and standard setting.
作者: honeycfa 时间: 2010-4-17 20:41
Which of the following is least likely to be considered a characteristic of a coherent financial reporting framework?
Financial reporting should be transparent and comprehensive. Stability of accounting information is not a characteristic of a coherent reporting framework.
欢迎光临 CFA论坛 (http://forum.theanalystspace.com/) |
Powered by Discuz! 7.2 |