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Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.

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ACCA考试

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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