问题:
Listed below are some comments on accounting concepts.1 Financial statements always treat the business as a separate
entity.2 Materiality means that only items having a physical existence may be recognised as assets.3 Provisions are
estimates and therefore can be altered to make the financial results of a business more attractive to investors.Which, if any,
of these comments is correct, according to the IASB's Conceptual Framework for Financial Reporting?
Listed below are some comments on accounting concepts.1 Financial statements always treat the business as a separate
entity.2 Materiality means that only items having a physical existence may be recognised as assets.3 Provisions are
estimates and therefore can be altered to make the financial results of a business more attractive to investors.Which, if any,
of these comments is correct, according to the IASB's Conceptual Framework for Financial Reporting?
参考答案: