comparable()
A.可比较的
B.竞争的
C.连贯的
A、可比较的
A.可比较的
B.竞争的
C.连贯的
A、可比较的
第2题
第6题
A.profitably
B.probably
C.professionally
第7题
You are () to my dictionary. Whenever you need it, just tell me.
A.welcome
B.comparable
C.convenient
D.relative
第8题
A.in privacy
B.in the flash
C.in substance
D.in general
第9题
4 The transition to International Financial Reporting Standards (IFRSs) involves major change for companies as IFRSs
introduce significant changes in accounting practices that were often not required by national generally accepted
accounting practice. It is important that the interpretation and application of IFRSs is consistent from country to
country. IFRSs are partly based on rules, and partly on principles and management’s judgement. Judgement is more
likely to be better used when it is based on experience of IFRSs within a sound financial reporting infrastructure. It is
hoped that national differences in accounting will be eliminated and financial statements will be consistent and
comparable worldwide.
Required:
(a) Discuss how the changes in accounting practices on transition to IFRSs and choice in the application of
individual IFRSs could lead to inconsistency between the financial statements of companies. (17 marks)