问题如下:
Which of the following is not a constraint on the financial statements according to the Conceptual Framework?
选项:
A.Understandability.
Benefit versus cost.
Balancing of qualitative characteristics.
解释:
A is correct. Understandability is an enhancing qualitative characteristic of financial information—not a constraint.
问下助教写的这句话什么意思?这个跟 C 有啥关系啊?
C 问的是Balancing of qualitative characteristics.,但是助教说这个是 faithful 和 timeliness?