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Questions 1:
Which of the following descriptions of financial reporting is considered to be of the highest quality?
A 、Within GAAP but with earnings management
B、 Within GAAP but with biased choices
C、 Outside GAAP but with conservative choices
Questions 2:
Which of the following statements is least accurate?
A、 IFRS Foundation trustees appoint members of the IASB.
B、 The IASB is monitored by a board that includes the US SEC.
C 、IFRS Foundation trustees oversee the policy decisions of the FASB.
B is correct. Along the financial reporting quality spectrum, financial reporting that is within GAAP but has biased choices is considered to be better quality than within-GAAP financial reporting that is subject to earnings management. Financial reporting that is non-compliant with GAAP is considered to be even lower quality.
A is incorrect. Along the financial reporting quality spectrum, financial reporting that is within GAAP but subject to earnings management is considered to be inferior to within-GAAP financial reporting that has biased choices.
C is incorrect. Along the financial reporting quality spectrum, financial reporting that is non-compliant with GAAP is considered to be inferior to GAAP-compliant financial reporting
C is correct. The Financial Accounting Foundation, not the IFRS, oversees FASB.
A is incorrect. IFRS Foundation trustees do appoint the members of the IASB.
B is incorrect. The Monitoring Board that oversees the IASB includes representatives from the European Commission, IOSCO, the Japan Financial Services Agency, and the US SEC.
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安卓版本:8.7.60 蘋果版本:8.7.60
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