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CFA错题集
这是关于CFA错题集的话题
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问题
21
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145
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huangyy
2021-04-23
For a company issuing securities in the United States to meet its obligations under the Sarbanes–Oxley Act, which of the following is management required to attest to?
CFA错题集
1
解决
125
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石头
2021-04-23
Updated information on a company’s performance and financial position since the last annual report is most likely found in:
CFA错题集
1
解决
138
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qutui
2021-04-23
Common-size financial statements are most likely a component of which step in the financial Analysis framework?
CFA错题集
1
解决
130
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victory
2021-04-23
Under International Financial Reporting Standards (IFRS), which of the following is most likely one of the general features underlying the preparation of financial statements?
CFA错题集
1
解决
124
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lijiachu
2021-04-23
Which of the following statements is most accurate with respect to the jurisdiction underlying financial reporting?
CFA错题集
1
解决
146
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fengshan
2021-04-23
The objective of general purpose financial reporting is best described as:
CFA错题集
1
解决
147
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一只蝲蝲蛄
2021-04-23
To evaluate the potential effect of an innovative and unique type of business transaction on financial statements, an Analyst’s best approach is to:
CFA错题集
1
解决
167
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wzh1326
2021-04-23
The role of the International Organization of Securities Commissions (IOSCO) is best described as:
CFA错题集
1
解决
146
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zwk906156808
2021-04-23
Which of the following suggestions is best aligned with CFA Institute advocacy for financial reporting that reflects economic reality?
CFA错题集
1
解决
156
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lmo0880
2021-04-23
Which of the following is least likely to be a general feature underlying the preparation of financial statements within the International Financial Reporting Standards (IFRS) Conceptual Framework?
CFA错题集
1
解决
117
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阿驰1.0
2021-04-23
Under the International Accounting Standards Board’s (IASB’s) Conceptual Framework, one of the qualitative characteristics of useful financial information is that different knowledgeable users would agree that the information is a faithful representation of the economic events that it is intended to represent. This characteristic is best described as:
CFA错题集
1
解决
108
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许多的小兵器
2021-04-23
Analysts can best address the challenges of comparing financial statements prepared under US GAAP with those prepared under International Financial Reporting Standards (IFRS) by:
CFA错题集
1
解决
76
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ahahsh
2021-04-23
Which of the following best describes a responsibility of the SEC?
CFA错题集
1
解决
134
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🐬旭洋
2021-04-23
Which of the following is not a required financial statement according to IAS No. 1?
CFA错题集
1
解决
133
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Mr.李
2021-04-23
The valuation technique under which assets are recorded at the amount that would be received in an orderly disposal is:
CFA错题集
1
解决
100
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77650023
2021-04-23
Valuing assets at the amount of cash or equivalents paid or the fair value of the consideration given to acquire them at the time of acquisition most closely describes which measurement of financial statement elements?
CFA错题集
1
解决
78
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许多的小兵器
2021-04-23
Neutrality of information in the financial statements most closely contributes to which qualitative characteristic?
CFA错题集
1
解决
139
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一只蝲蝲蛄
2021-04-23
Which of the following is not a constraint on the financial statements according to the Conceptual Framework?
CFA错题集
1
解决
149
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Yohann
2021-04-23
Which of the following is most likely not an objective of financial statements?
CFA错题集
1
解决
165
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毒。
2021-04-23
The role of financial statement ana-lysis is best described as:
CFA错题集
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