試題詳解

2. Accounting information is considered to be relevant when it
(A) Can be depended on to represent the economic conditions and events that it is intended to represent.
(B) Is capable of making a difference in a decision.
(C) Is understandable by reasonably informed users of accounting information.
(D) Has values as an input to predictive processes used by investors to form their own expectations about the future.
(E) Helps users confirm or correct prior expectations.