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PaisleyPPx · 2020年01月30日

问一道题:NO.PZ2016012102000022

问题如下:

Which of the following conclusions about the impact of implementing new accounting standards that may be shown in MD&A is least likely accurate?

选项:

A.

Management doesn't choose to adopt recently issued accounting standards.

B.

The new standard will not affect the financial statements materially.

C.

Management is still evaluating the effects of the new standards.

解释:

A is correct.

Management can discuss the impact of adopting a new standard, conclude that the standard does not apply or will not affect the financial statements materially, or state that they are still evaluating the effects of the new standards.

老师 这道题不选A的理由很牵强 能不能再解释一下

1 个答案

🐳Sakura · 2020年01月31日

A选项说管理层选择不使用新准则,这肯定是不行的,新准则发布所有的公司都需要使用,只不过有的是不适用,修改的部分跟本公司的实际情况不一样,范围不同,而不是说拒绝使用新准则