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: