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2016年美國CPA模擬試題：Financial 4
According to the FASB and IASB conceptual frameworks, the objective of general purpose financial reporting is to：
a. Comply with generally accepted accounting principles.
b. Provide financial information that is useful to primary users.
c. Comply with the need for conservatism.
d. Report on how effectively and efficiently management has used the entity's resources.
答案：B
Explanation
Choice “b” is correct. The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to the primary users of general purpose financial reports in making decisions about providing resources to the reporting entity.
Choice “a” is incorrect. Generally accepted accounting principles are derived from and based on the objective of financial reporting, not the other way around.
Choice “d” is incorrect. Information concerning how effectively and efficiently management has discharged its responsibility to use the entity's resources is only one aspect of the information financial reporting is intended to provide.
Choice “c” is incorrect. Conservatism is not the objective of financial reporting, although it is an underlying concept.
【我要糾錯】 責(zé)任編輯：小瑩子
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