题目内容

Sales revenue should be recognised when goods and services have been suppliedcosts are Incurred when goods and services have been received. Which accounting concept governs the above?

A. The substance over form concept
B. The materiality concept
C. The accruals concept
D. The duality concep

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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

A. 1 and 2
B. 2 and 3
C. 1 and 4 D3 and 4

Which one of the following is not a qualitative characteristic of financial information according to the Conceptual Framework for Financial Reporting?

A. Faithful representation
B. Relevance
C. Timeliness
D. Accruals

个体早年形成的依恋类型是没有办法改变的。( )

A. 对
B. 错

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?

A. 1 only
B. 2 only
C. 3 only
D. None of them