NO.PZ2023081403000114
问题如下:
Q. If a particular accounting choice is considered aggressive in nature, then the financial performance for the reporting period would most likely:选项:
A.be neutral. B.exhibit an upward bias. C.exhibit a downward bias.解释:
B is correct. Aggressive accounting choices aim to enhance the company’s reported performance by inflating the amount of revenues, earnings, or operating cash flow reported in the period. Consequently, the financial performance for that period would most likely exhibit an upward bias.
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