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Questions 1:
Providing information about the performance of a company, its financial position, and changes in financial position that is useful to a wide range of users is most accurately described as the role of:
A financial reporting.
B the audit report.
C financial statement analysis?
Questions 2:
According to the International Accounting Standards Board’s (IASB) Conceptual Framework for Financial Reporting, the two fundamental qualitative characteristics that make financial information useful are best described as:
A understandability and verifiability.
B relevance and faithful representation.
C timeliness and accrual accounting.
A is correct. The role of financial reporting is to provide information about the performance of a company, its financial position, and changes in financial position that is useful to a wide range of users in making economic decisions.
B is incorrect. Audit reports express an opinion about the fair presentation of the financial statements.
C is incorrect. The role of financial statement analysis is to take the financial reports and evaluate the past, current, and prospective performance and financial position of a company for the purpose of making investment, credit, and other economic decisions.
B is correct. Relevance and faithful representation are the two fundamental qualitative characteristics that make financial information useful, according to the IASB Conceptual Framework.
A is incorrect. Verifiability and understandability are two characteristics that enhance the usefulness of relevant and faithfully represented financial information.
C is incorrect. Timeliness enhances the usefulness of relevant and faithfully represented financial information. Accrual accounting is an underlying assumption.
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