Although the problem of the design for the structure of the bridge has been overcome, we are still confronted with many difficulties concerning its actual construction.
B.
Although the problem of the design for the structure of the bridge has been overcome, we still confront many difficulties concerning its actual construction.
【单选题】How does theConceptual Framework definean asset?
A.
A resource owned by an entity as a result of past events and from which future economic benefits are expected to flow to the entity
B.
A resource over which an entity has legal rights as a result of past events and from which economic benefits are expected to flow to the entity
C.
A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity
D.
A resource to which an entity has a future commitment as a result of past events and from which future economic benefits are expected to flow from the entity
【单选题】TheConceptual Framework identifiesfour enhancing qualitative characteristics of financial information. For which of these characteristics isDISCLOSURE OF ACCOUNTING POLICIESparticularly important?