每日一练丨ACCA P2测试题：Conceptual framework

今天给大家带来的每日一练，是来自ACCA P2测试题：Conceptual framework，记得做完在下拉看答案哦~

Question：Which one or more of the following options are advantages of the IASB Framework document?

A.It is consistent with US GAAP.

B.It demands that accounts contain relevant information.

C.It helps to reduce the scope for individual judgement and potential subjectivity.

D.A coherent conceptual framework can suggest solutions to many issues.

The correct answer is:BCD

解析：It helps ensure that solutions to different issues are the right ones and are consistently applied.It provides guidance in areas not subject to accounting standards,which will help make different financial statements more comparable.

This may mean that the legal form of transaction is superseded by the substance of the transaction as required by IAS 1 Presentation of financial statements.

Although the Framework document is similar to the US Statement of Principles(issued by FASB in the USA)it is not the same.Also,not all the US GAAP rules are consistent with the US Statement of Principles!

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