【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
【单选题】下列关于国际公认的第一台计算机ENIAC的叙述中,错误的是( ).
【简答题】何为平面连杆机构?有何特点? 2、铰链四杆机构存在曲柄的条件是什么?如何判定机构的具体类型?
【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
【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( )。
【简答题】comparability ____________________