【单选题】Comparability is identified as an enhancing qualitative characteristic in the IASB’s Conceptual framework for financial reporting . Which of the following does NOT improve comparability?
A.
Restating the financial statements of previous years when there has been a change of accounting policy
B.
Prohibiting changes of accounting policy unless required by an IFRS or to give more relevant and reliable information
C.
Disclosing discontinued operations in financial statements
D.
Applying an entity’s current accounting policy to a transaction which an entity has not engaged in before
【简答题】阅读下列图文材料回答有关问题。 材料1:中国三大粮食作物种植面积变化图 材料2:东北地区是我国重要的粮食生产和外销基地,图为东北地区农业分布示意图。 材料3:中国最大绿豆产区吉林正在被玉米占领,中国大豆之乡黑龙江也在上演“豆退苞进”,大豆种植面积从2009年的7200万亩减少到今年的3500万亩,而玉米则从2007年的5800万亩,扩至今年的 9800多万亩。玉米在中国的崛起,是工业化和城市化进程...
【单选题】When an auditor is trying to determine how changes can affect consistency and and/or comparability, he should keep in mind that:
A.
changes that affect comparability but not consistency require an explanatory paragraph.
B.
items that materially affect the comparability of financial statements requires a disclaimer of opinion.
C.
changes that affect consistency require an explanatory paragraph if they are material.
D.
changes that involve either comparability or consistency only need to be mentioned in the footnotes.
【单选题】In accordance with the Conceptual Framework, which of the following is/are true in relation to the enhancing qualitative characteristic of comparability? Permitting alternative accounting treatments f...
【单选题】The statement relating to comparability that is true is:
A.
It requires an entity, as far as possible, to use the same accounting method from year to year
B.
It means a company can never change an accounting method
C.
It means all firms in the same industry should use the same accounting methods
D.
It means the same depreciation method must be employed for all classes of non-current assets
【判断题】Comparability & relavance are the fundamental qualitative features.
【单选题】【题号91】下列关于国际公认的第一台计算机ENIAC的叙述中,错误的是( )。