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questions?1. Which of the following is not an objective of financial reporting?

ID: 2377835 • Letter: Q

Question

questions?1. Which of the following is not an objective of financial reporting?

Answer

a.

To provide information about economic resources, the claims to those resources, and the changes in them.

b.

To provide information that is helpful to investors and creditors and other users in assessing the amounts, timing, and uncertainty of future cash flows.

c.

To provide information that is useful to those making investment and credit decisions.

d.

All of these are objectives of financial reporting.



2. Which of the following is a fundamental characteristic of useful accounting information?

Answer

a.

Comparability.

b.

Relevance.

c.

Neutrality.

d.

Materiality.



3. Information about different companies and about different periods of the same company can be prepared and presented in a similar manner. Comparability and consistency are related to which of these objectives?

Answer

a.

                  Comparability         Consistency


                     companies             companies

b.

                  Comparability         Consistency


                     companies                Periods

c.

                  Comparability         Consistency


                     Periods                companies

d.

                  Comparability         Consistency


                    Periods                  Periods



4.  Which basic assumption may not be followed when a firm in bankruptcy reports financial results?

Answer

a.

Economic entity assumption.

b.

Going concern assumption.

c.

Periodicity assumption.

d.

Monetary unit assumption.



5.  Proponents of historical cost ordinarily maintain that in comparison with all other valuation alternatives for general purpose financial reporting, statements prepared using historical costs are more

Answer

a.

faithfully representative.

b.

relevant.

c.

indicative of the entity's purchasing power.

d.

conservative.

Explanation / Answer

d.All of these are objectives of financial reporting.

b.Relevance.


b.

Comparability Consistency


companies Periods


d.

Monetary unit assumption.


c.

indicative of the entity's purchasing power.