刘同学2019-04-03 23:17:19
Which of the following statements about the FASB conceptual framework, as compared to the IASB conceptional framework, is most accurate? A The FASB framework allows for upward revaluations of tangible, long-lived assets. B The FASB framework and IASB framework are now fully converged. C The FASB framework lists revenue, expenses, gains, losses, and comprehensive income related to financial performance. 老师您好,这个题帮忙分析下
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Amy2019-04-04 10:31:08
同学你好,FASB是制定US GAAP的机构,IASB是制定IFRS的机构,这道题就是要你对比美国准则和国际准则。
A选项:美国准则允许长期有形资产的回转超过其最初的价值,不对,美国准则不允许回转超过原值。
B选项:美国准则和国际准则现在已经完全趋同,不对,它们还是有区别的。
所以C选项正确,美国准则确实会报告该选项中所列举的这些科目。
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