新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
U.S.CPA练习题精选：FAR 67
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.
【我要纠错】 责任编辑：新新
上一篇：美国CPA常见问题解答
新用户扫码下载
京公网安备 11010802044457号