試題詳解

1. Materiality is used in all of the following situations of providing financial information, except:
(A) It requires evaluating both the relative size and importance of an item.
(B) Companies must consider both quantitative and qualitative factors in determining whether an item is material.
(C) The numbers and descriptions match what really existed or happened.
(D) Information that is measured and reported in a similar manner for different companies.
(E) It is a company-specific aspect of relevance.