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美國(guó)CPA模擬試題：Financial財(cái)務(wù)會(huì)計(jì)（5）
According to the FASB and IASB conceptual frameworks, the quality of information that helps users forecast future outcomes is:
a. Representational faithfulness.
b. Neutrality.
c. Predictive value.
d. Confirming value.
Explanation
Choice "c" is correct. The quality of information that helps users forecast future outcomes is predictive value. Forecasting is predicting.
Choice "d" is incorrect. The quality of information that helps users forecast future outcomes is called predictive value, not confirming value. Confirming value provides feedback about evaluations previously made by users.
Choice "a" is incorrect. The quality of information that helps users forecast future outcomes is called predictive value, not representational faithfulness. Representational faithfulness means that financial information faithfully represents the reported economic phenomena.
Choice "b" is incorrect. The quality of information that helps users forecast future outcomes is called predictive value, not neutrality. Neutrality is the depiction of financial information that is free from bias in selection or presentation.
【我要糾錯(cuò)】 責(zé)任編輯：藍(lán)色天空
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