- 考纲对比
- 学习计划
- 思维导图
- 复习资料
- 历年真题
- 词典及公式
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Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.
戳:“各科必背定义+历年真题中文解析+20年习题册(PDF版)”
A. Which of the following accounting treatments correctly applies the principle of faithful representation?
B. Reporting a transaction based on its legal status rather than its economic substance
C. Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group
D. Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)
E. Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance
正确答案:E
解析:
The substance is that there is no ‘free’ finance; its cost, as such, is built into the selling price.
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