試題詳解

10.Which of the following accounting estimates is involving relatively low estimation uncertainty and may give rise to lower risks of material misstatements?
(A) Accounting estimates relating to the outcome of litigation.
(B) Fair value accounting estimates for derivative financial instruments not publicly traded.
(C) Fair value acco ounting estimates for which a highly specialized entity-developed model is used or for which there are assumptions or inputs that cannot be observed in the marketplace.
(D) Fair value accounting estimates where the method of measurement prescribed by the applicable financialreporting framework is simple and applied easily to the asset or liability requiring measurement at fair value.