試題詳解

複選題
4. Which of the following is true?
(A) Changing the method of inventory valuation should be reported in the financial statements under the consistency.
(B) The company issuing its annual financial reports within one month of the end of the year is an example of timeliness.
(C) Requiring a high degree of consensus among individuals on a given measurement under the confirmatory value.   
(D) Materiality enhances both relevance and faithful representation.
(E) Absence of bias intended to attain a predetermined result or to induce particular behavior under the comparability.