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.
另外,A 选项,不是也在 这个框架里么?为啥就not a constraint了呢?