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