单选题:Which of the following statements about accounting concepts and policies is/are

题目内容:

Which of the following statements about accounting concepts and policies is/are correct?1 Companies should never change

the presentation or classification of items in their financial statements, even if there is a significant change in the nature of

operations.2 Companies should create provisions in times of company growth to be utilised in more difficulttimes, to smooth

profits

A1 only

B2 only

C1 and 2

DBoth are incorrect

答案解析:

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