NO.PZ2018062011000010
问题如下:
Which of the following is not a constraint on the financial statements according to the Conceptual Framework?
选项:
A.Understandability.
Benefit versus cost.
Balancing of qualitative characteristics.
解释:
A is correct. Understandability is an enhancing qualitative characteristic of financial information—not a constraint.
这选项具体是什么意思?