问题如下:
Which of the following description is least likely to be a potential advantage of conservatism in accounting?
选项:
A.Conservatism can lead to unbiased financial reporting.
B.Conservatism can reduce the litigation costs.
C.Conservatism may offer unexpected incease in earnings in later years.
解释:
A is correct. Unbiased reporting is neither conservative or aggressive, conservative accouting method will lead to biased reporting, which is not an advantage.
导致后几年earnings上涨是优点吗?