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[F7]每日一练F7 (INT) 答案回复可见

楼主#
更多 发布于:2010-07-21 09:44
4 (a) The IASB’s Framework for the Preparation and Presentation of Financial Statements requires financial
statements to be prepared on the basis that they comply with certain accounting concepts, underlying
assumptions and (qualitative) characteristics. Five of these are:
Matching/accruals
Substance over form
Prudence
Comparability
Materiality
Required:
Briefly explain the meaning of each of the above concepts/assumptions. (5 marks)
(b) For most entities, applying the appropriate concepts/assumptions in accounting for inventories is an important
element in preparing their financial statements.
Required:
Illustrate with examples how each of the concepts/assumptions in (a) may be applied to accounting for
inventory. (10 marks)
(15 marks)                                                                                                                                                                                                                        



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17acca就是大家学习ACCA的乐园~~
eva
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沙发#
发布于:2010-07-22 19:23

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