A: Regulatory authorities.
B: Financial services authorities.
C: Standard setting bodies.
举一反三
- Professional organizations of accountants and auditors that establish financial reporting standards are called: 未知类型：{'options': ['[TABLE border=0 cellSpacing=0 cellPadding=0 width="90%"][TBODY][tr][TD vAlign=top]A. Regulatory authorities. [/tr][/]', '[TABLE border=0 cellSpacing=0 cellPadding=0 width="90%"][TBODY][tr][TD vAlign=top]B. Financial services authorities. [/tr][/]', '[TABLE border=0 cellSpacing=0 cellPadding=0 width="90%"][TBODY][tr][TD vAlign=top]C. Standard setting bodies.[/tr][/]'], 'type': 102}
- The<br/>Financial Accounting Standards Board has the responsibility for<br/>setting accounting and financial reporting standards for ( ) A: All federal and state<br/>organizations. B: All not-for-profit<br/>organizations that are nongovernmental and business entities. C: All not-for-profit organizations. D: Both B) and C) are correct.
- Which of the following organizations is least likely involved with enforcing compliance with financial reporting standards A: Financial Service Authority (FSA). B: Securities and Exchange Commission (SEC). C: International Accounting Standards Board (IASB).
- Which of the following statements about financial statements and reporting standards is least accurate（） A: Reporting standards focus mostly on format and presentation and allow management wide latitude in assumptions. B: The objective of financial statements is to provide economic decision makers with useful information. C: Reporting standards ensure that the information in financial statements is useful to a wide range of users.
- Which of the following statements about financial statements and reporting standards is least accurate（） A: Reporting standards focus mostly on format and presentation and allow management wide latitude in assumptions. B: The objective of financial statements is to provide economic decision makers with useful information. C: Financial statements could potentially take any form if reporting standards didn’t exist.
内容
- 0
The responsibilities of management include （ ） A: preparing for financial statements B: Establishing effective internal control over financial reporting¡ C: Compliance of regulations of companies D: Complaince with auditing standards
- 1
The responsibilities of management include A: preparing for financial statements B: establishing effective internal control over financial reporting C: compliance of regulations of companies D: compliance with auditing standards
- 2
Who issues International Financial Reporting Standards? A: The IFRS Advisory Committee B: The stock exchange C: The International Accounting Standards Board D: The government
- 3
Which of the following statements about financial reporting standards is least accurate Reporting standards:（） A: narrow the range within which management estimates can be seen as reasonable. B: make financial statements comparable to one another. C: are disclosed on Form 8 -K by publicly traded firms in the United States.
- 4
Which of the following statements is least likely to be one of the conclusions about the impact of a change in financial reporting standards that might appear in management"s discussion and analysis A: Management is currently evaluating the impact of the new standard. B: The new standard will not have a material impact on the company"s financial statement. C: Management has chosen to revise the new standard according to the requirement of the company.