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李同学2019-01-26 11:30:26

Which of the following is most likely to be considered a potential benefit of accounting conservatism? A reduction in litigation costs B Less biased financial reporting C An increase in current period reported performance 上一题 下一题 正确答案A 您的答案C本题平均正确率:28% Financial Reporting Quality 难度:一般 推荐:      答案解析 Conservatism reduces the possibility of litigation and by extension, litigation costs. Rarely, if ever, is a company sued because it understated good news or overstated bad news. Accounting conservatism is a type of bias in financial reporting that decreases a company's reported performance in the cur-rent period. Conservatism directly conflicts with the characteristic of neutrality. 请问:A减小诉讼费怎么解释呢

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Yan2019-01-26 11:39:44

同学你好,保守的会计方法就是多计费用少记利润,A说的是减少费用,不属于保守的会计处理方法。

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