题目内容
According to the IASB’ s Conceptual Framework for Financial Reporting, Which TWO of the following are part of faithful representation? (1 )it is neutra ;(2) It is relevant;( 3) It is presented fairly;(4) It is free from material error
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Which one of the following is not a qualitative characteristic of financial information according to the Conceptual Framework for Financial Reporting?
个体早年形成的依恋类型是没有办法改变的。( )
Listed below are some comments on accounting concepts.（1）In achieving a balance between concepts, 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 IASBS Conceptual Framework for Financial Reporting?
5.Which, if any, of the following statements about accounting concepts and the characteristics of financial information are correct?（1）The concept of substance over form means that the legal form of a transaction must be reflected in financial statements, regardless of the economic substance（2）Information is not material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.（3）It may sometimes be necessary to exclude information that is relevant and reliable from financial statements because it is too difficult for some users to understand.
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