NO.PZ2023081403000116
问题如下:
Q. Which of the following is most likely to be considered a potential benefit of accounting conservatism?
选项:
A.A reduction in litigation costs
B.Less biased financial reporting
C.An increase in current period reported performance
解释:
A is correct. Conservatism reduces the possibility of litigation and, by extension, litigation costs. Rarely, if ever, is a company sued because it understated good news or overstated bad news. Accounting conservatism is a type of bias in financial reporting that decreases a company’s reported performance. Conservatism directly conflicts with the characteristic of neutrality.
保守不是低估收入高估costs么?