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2017年AICPA模考试题:FAR科目精选练习!

来源:立信AICPA - 发布时间: 2018-04-11 - 【学会计到立信 相信品牌的力量!】 分享到

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  According to the FASB and IASB conceptual frameworks, useful information must exhibit the fundamental qualitative characteristics of:

  a. Neutrality and verifiability.

  b. Comparability and materiality.

  c. Faithful representation and relevance.

  d. Understandability and timeliness.

  答案:C

  Explanation

  Choice "c" is correct. The fundamental qualitative characteristics of useful financial information are relevance and faithful representation.

  Choice "b" is incorrect. Comparability is an enhancing qualitative characteristic. Materiality is a component of relevance, in addition to predictive value and confirming value.

  Choice "d" is incorrect. Understandability and timeliness are enhancing qualitative characteristics of useful financial information.

  Choice "a" is incorrect. Verifiability is an enhancing qualitative characteristic. Neutrality is a component of faithful representation.

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