Financial reporting refers to:
A、The application of analytical tools to general-purpose financial statements.
B、The communication of financial information useful for decision making.
C、Financial statements only.
D、Ratio analysis.
E、Profitability.
A、The application of analytical tools to general-purpose financial statements.
B、The communication of financial information useful for decision making.
C、Financial statements only.
D、Ratio analysis.
E、Profitability.
(2)
A.The objective of financial reporting is to provide information useful for making investment and lending decisions.
B.The financial reporting is useless.
C.The financial reporting can't help people to decide whether they invest on something or not.
D.The financial reporting has no objectives.
A.usefulformakinginvestmentandcreditdecisions.
B.abouttheprofitabilityoftheenterprise
C.tothefederalgovernment.
D.onthecashflowsofthecompany.
(d) Discuss the professional accountant’s liability for reporting on prospective financial information and the
measures that the professional accountant might take to reduce that liability. (6 marks)
A、An event that occurs between the reporting date and the date on which the financial statements are authorised for issue that provides further evidence of conditions that existed at the reporting date
B、An event that occurs between the reporting date and the date on which the financial statements are authorised for issue that provides evidence of conditions that arose subsequent to the reporting date
C、An event that occurs after the date the financial statements are authorised for issue that provides further evidence of conditions that existed at the reporting date
D、An event that occurs after the date the financial statements are authorised for issue that provides evidence of conditions that arose subsequent to the reporting date
A.The IFRS Advisory Council
B.The International Financial Reporting Interpretations Committee
C.The International Accounting Standards Boar
D.The European Union
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