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许晏宁 · 2022年12月30日

这知识点在哪里有提到?

NO.PZ2019120301000023

问题如下:

Under International Financial Reporting Standards (IFRS), which of the following is most likely one of the general features underlying the preparation of financial statements?

选项:

A.

Understandability

B.

Timeliness

C.

Consistency

解释:

C is correct. Consistency is one of the general features underlying the preparation of financial statements based on IFRS.

A is incorrect. Understandability is one of the qualitative characteristics of financial statements under IFRS framework for the preparation and presentation of financial statements. It is not a general feature.

B is incorrect. Timeliness is one of the qualitative characteristics of financial statements under IFRS framework for the preparation and presentation of financial statements. It is not a general feature.

基本特征不是relevance和faithful representation嘛

1 个答案

王园圆_品职助教 · 2022年12月30日

嗨,努力学习的PZer你好:


同学你好,首先,本题的考察重点不是general feature这个关键词,而是preparation这个关键词,请看以下讲义截图,黄色部分,这些都是准备财务报表的时候要求的原则,其中就有答案C

你说的general feature是以下这里的讲义截图,请看蓝色画线部分,A和B他们不是preparation阶段要求的原则,而是属于财务报表的qualitative characteristics里面的目标

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努力的时光都是限量版,加油!

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