
微信扫一扫
实时资讯全掌握
Which of the following are advantages of CPP accounting? A. This method of accounting provides a stable monetary unit with which to value profit and capital, and restate asset values, thereby providing a more meaningful basis for comparison. B. Profit is measured in real terms and excludes inflationary value increments, which enables better forecasts of future prospects to be made. C. It can be implemented fairly easily in practice by making simple adjustments to historical cost accounting profits. D. Assets are valued after management has considered the opportunity cost of holding them, and the expected benefits from their future use. E. By excluding holding gains from profit this method of accounting can be used to indicate whether the dividends paid to shareholders will reduce the operating capacity of the business. F. Since it is based on historical cost accounting, raw data is easily verified and measurements of value can be readily audited. |