試題詳解

1. Which of the following is not a benefit associated with the IASB Conceptual Framework Project?
(A) Business entities will need far less assistance from accountants because the financial reporting process will be easy to apply.
(B)A conceptual framework should increase financial statement users’ understanding of and confidence in financial reporting.
(C) Practical problems should be more quickly solvable by reference to an existing conceptual framework.
(D)A coherent set of accounting standards and rules should result.