NO.PZ2017102901000085
问题如下:
When earnings are increased by deferring research and development (R&D) investments until the next reporting period, this choice is considered:
选项:
A.non-compliant accounting.
B.earnings management as a result of a real action.
C.earnings management as a result of an accounting choice
解释:
B is correct.
Deferring research and development (R&D) investments into the next reporting period is an example of earnings management by taking a real action.
这一题考的是Earning有没有被操纵,操纵有两种 方法,
如果是由管理层自主的推迟费用而导致利润上升,就是real action( 即题干表述的方法)。
如果是选择不同的会计方法或假设来达到操纵利润上升,就是accounting choice,比如坏账率应该是20%,但公司假设是10%,那么费用下降,利润上升。
请问老师这个知识点,具体在讲义的哪里。谢谢老师。