NO.PZ2023081403000112
问题如下:
Q. 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 R&D investments into the next reporting period is an example of earnings management by taking a real action.
这道题没有看懂。。。。。。