NO.PZ2018062004000210
问题如下:
Which of the following statement is the highest quality spectrum of financial reporting:
选项:
A.
GAAP, decision-useful, sustainable and adequate return.
B.
GAAP, decision-useful
C.
Fictitious transactions.
解释:
Answer is A, by definition, at the top of the spectrum, the highest quality spectrum of financial reporting is described as GAAP, decision-useful, sustainable and adequate return.
财报质量不是只要求遵守会计准则吗?earning quality是earning高质量的要求啊