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.
A选项说减少诉讼成本。诉讼成本和诉讼可能性不是一个意思吧。
