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ACCA考试P2中的财务业绩报告问题

高顿网校2015-12-08 17:21Yvonne.shen
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　　Question：Which one or more of the following is/are aims of the IASB Framework document?

　　A. To ensure the financial statements always show the legal form over the commercial substance.

　　B. To ensure the financial statements normally show legal form over the commercial substance.

　　C. To ensure the financial statements normally show the commercial substance over the legal form.

　　D. To ensure the financial statements always show the commercial substance over the legal form.

　　The correct answer is:Ensure the financial statements always show the commercial substance over the legal form.

　　The framework document identifies faithful representation of the commercial substance of transactions as an essential quality of reliable information, and that information has to be reliable in order to be useful.

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