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1.The IASB\'s Conceptual Framework for Financial Reporting gives six qualitative characteristics of

financial information. What are these six characteristics?

A Relevance, Faithful representation, Comparability, Verifiabilit, Timeliness and Understandability

B Accuracy, Faithful representation, Comparability, Verifiability, Timeliness and Understandability

C Relevance, Faithful representation, Consistency, Verifiability, Timeliness and Understandability

D Relevance, Comparability, Consistency, Verifiability, Timeliness and Understandability

答案：A

2.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?

A 1 only

B 2 only

C 3 only

D None of them

答案：A

3.Listed below are some characteristics of financial information.

1 Relevance

2 Consistency

3 Faithful representation

4 Accuracy

Which of these are qualitative characteristics of financial information according to the IASB\'s Conceptual Framework for Financial Reporting?

A 1and2only

B 2 and 4 only

C 3 and 4 only

D 1 and 3 only

答案：D

4.Which ONE of the following statements describes faithful representation, a qualitative characteristic of faithful representation?

A Revenue earned must be matched against the expenditure incurred in earning it.

B Having information available to decision-makers in time to be capable of influencing their decisions.

C The presentation and classification of items in the financial statements should stay the same from one period to the next.

D Financial information should be complete, neutral and free from error

答案：D

5.According to the IASB\'s Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful representation?

1 It is neutral

2 It is relevant

3 It is presented fairly

4 It is free from material error

A 1and2

B 2and3

C 1and4

D 3and4

答案：C

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