题目内容

According to the IASB Conceptual Framework, the fundamental qualitative characteristics that make financial statements useful are:

A. Verifiability and timeliness.
B. Relevance and faithful representation.
C. Understandability and relevance.

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Are income taxes and cost of goods sold examples of expenses classified by nature or classified by function in the income statement？
Income taxes Cost of goods soldAre income taxes and cost of goods sold examples of expenses classified by nature or classified by function in the income statement？
Income taxes Cost of goods sold

A. Nature Function
B. Function Nature
C. Function Function

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If an auditor finds that a companys financial statements have made a specific exception to applicable accounting principles, she is most likely to issue a:

A. Dissenting opinion.
B. Cautionary note.
C. Qualified opinion.

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Which of the following transactions would most likely be reported below income from continuing operations, net of tax？

A. Gain or loss from the sale of equipment used in a firms manufacturing operation.
B. A change from the accelerated method of depreciation to the straight-line method.
C. The operating income of a physically and operationally distinct division that is currently for sale,hut not yet sold.

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Which of the following organizations is least likely involved with enforcing compliance with financial reporting standards？

A. Financial Services Authority（FSA）.
B. Securities and Exchange Commission（SEC）.
C. International Accounting Standards Board（IASB）.

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According to the IASB Conceptual Framework, the fundamental qualitative characteristics that make financial statements useful are:

A. Verifiability and timeliness. B. Relevance and faithful representation. C. Understandability and relevance.

If an auditor finds that a companys financial statements have made a specific exception to applicable accounting principles, she is most likely to issue a:

Which of the following transactions would most likely be reported below income from continuing operations, net of tax？

Which of the following organizations is least likely involved with enforcing compliance with financial reporting standards？

A. Verifiability and timeliness.
B. Relevance and faithful representation.
C. Understandability and relevance.