NO.PZ2017102901000086
问题如下：
Which of the following is most likely to be considered a potential benefit of accounting conservatism?
选项：
A.A reduction in litigation costs
B.Less biased financial reporting
C.An increase in current period reported performance
解释：
A is correct.
Conservatism reduces the possibility of litigation and, by extension, litigation costs. Rarely, if ever, is a company sued because it understated good news or overstated bad news. Accounting conservatism is a type of bias in financial reporting that decreases a company’s reported performance in the current period. Conservatism directly conflicts with the characteristic of neutrality.
B为啥不对？减少偏差性不是更准确更保守么？
