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ACCA考试F7基础习题：企业监管框架

高顿网校2015-11-02 11:51Yvonne.shen
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　　Question：Which of the following is the underlying assumption relating to financial statements according to the IASB Conceptual Framework?

　　A. The financial information is free from material error or bias

　　B. The accounting policies used have been disclosed

　　C. The entity will continue in operation for the foreseeable future

　　D. The financial statements have been prepared on an accrual basis

　　The correct answer is: The entity will continue in operation for the foreseeable future.

　　This is the 'going concern' assumption.

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