試題詳解

複選題
4. What is a purpose of having a conceptual framework?
(A) To increase financial statement users’ understanding of and confidence in financial reporting.
(B) To provide comparable information for different companies.
(C) To enable the profession to more quickly solve emerging practical problems and to provide a foundation from which to build more useful standards.
(D) To make sure that economic activity can be identified with a particular legal entity and to segregate activities among competing companies.