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CFAS CHAPTER 3

CFAS CHAPTER 3
9問 • 2年前
  • nicollette claire
    • 通報

    問題一覧

  • 1

    What are the attributes that make the information provided in the financial statements useful to the readers?

    Qualitative characteristics of financial information

  • 2

    The fundamental qualitative characteristics are

    Relevance and faithful representation

  • 3

    Accounting information is considered relevant when it

    Is capable of making a difference in a decision.

  • 4

    The ingredients of relevant financial information are

    Predictive value and confirmatory value

  • 5

    What is the quality of information that gives assurance that it is reasonably free of error and bias?

    Faithful representation

  • 6

    Which of the following is the best description of faithful representation in relation to information in financial statements?

    Freedom from material error

  • 7

    To achieve faithful representation, the financial statements

    Must be complete, neutral and reasonably free from error

  • 8

    The financial accounting information is directed toward the common needs of users and is independent of presumptions about particular needs and desires of specific users.

    Neutrality

  • 9

    In the event of conflict between the economic substance of a transaction and the legal form, the economic substance shall prevail.

    Substance over form

    • Quiz I.T Week 3

    Quiz I.T Week 3

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    CFAS CHAPTER 1

    CFAS CHAPTER 1

    nicollette claire · 41問 · 2年前

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    41問 • 2年前
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    28問 • 2年前
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    nicollette claire · 9問 · 2年前

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    chapter 4

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    chapter 4

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    chapter 5

    chapter 5

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    chapter 5

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    Chapter 6

    Chapter 6

    nicollette claire · 20問 · 1年前

    Chapter 6

    Chapter 6

    20問 • 1年前
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    chapter 7

    chapter 7

    nicollette claire · 15問 · 1年前

    chapter 7

    chapter 7

    15問 • 1年前
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    chapter 9

    chapter 9

    nicollette claire · 10問 · 1年前

    chapter 9

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    10問 • 1年前
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    Chapter 14

    Chapter 14

    nicollette claire · 5問 · 1年前

    Chapter 14

    Chapter 14

    5問 • 1年前
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    chapter 14

    chapter 14

    nicollette claire · 24問 · 1年前

    chapter 14

    chapter 14

    24問 • 1年前
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    Chapter 16

    Chapter 16

    nicollette claire · 20問 · 1年前

    Chapter 16

    Chapter 16

    20問 • 1年前
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    chapter 24

    chapter 24

    nicollette claire · 25問 · 1年前

    chapter 24

    chapter 24

    25問 • 1年前
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    chapter 25

    chapter 25

    nicollette claire · 10問 · 1年前

    chapter 25

    chapter 25

    10問 • 1年前
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    chapter 17

    chapter 17

    nicollette claire · 20問 · 1年前

    chapter 17

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    20問 • 1年前
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    chapter 18

    chapter 18

    nicollette claire · 15問 · 1年前

    chapter 18

    chapter 18

    15問 • 1年前
    nicollette claire

    問題一覧

  • 1

    What are the attributes that make the information provided in the financial statements useful to the readers?

    Qualitative characteristics of financial information

  • 2

    The fundamental qualitative characteristics are

    Relevance and faithful representation

  • 3

    Accounting information is considered relevant when it

    Is capable of making a difference in a decision.

  • 4

    The ingredients of relevant financial information are

    Predictive value and confirmatory value

  • 5

    What is the quality of information that gives assurance that it is reasonably free of error and bias?

    Faithful representation

  • 6

    Which of the following is the best description of faithful representation in relation to information in financial statements?

    Freedom from material error

  • 7

    To achieve faithful representation, the financial statements

    Must be complete, neutral and reasonably free from error

  • 8

    The financial accounting information is directed toward the common needs of users and is independent of presumptions about particular needs and desires of specific users.

    Neutrality

  • 9

    In the event of conflict between the economic substance of a transaction and the legal form, the economic substance shall prevail.

    Substance over form