单选题：Listed below are some comments on accounting concepts.1 Financial statements alw

题目内容：

Listed below are some comments on accounting concepts.1 Financial statements always treat the business as a separate

entity.2 Materiality means that only items having a physical existence may be recognised as assets.3 Provisions are

estimates and therefore can be altered to make the financial results of a business more attractive to investors.Which, if any,

of these comments is correct, according to the IASB's Conceptual Framework for Financial Reporting?

A1 only

B2 only

C3 only

DNone of them

答案解析：

Which ONE of the following statements describes faithful representation, a quali

Which ONE of the following statements describes faithful representation, a qualitative characteristic of faithful repres

分类：ACCA英国注册会计师试题题型：单选题

Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accura

分类：ACCA英国注册会计师试题题型：单选题

Which of the following accounting concepts means that similar items should receive a similar accounting treatment?AGoing

分类：ACCA英国注册会计师试题题型：单选题

According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful re

分类：ACCA英国注册会计师试题题型：单选题

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

分类：ACCA英国注册会计师试题题型：单选题