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<p>Listed below are some comments on accounting concepts.<br/>(1) In achieving a balance between relevance and reliability, the most important consideration is satisfying as far as<br/>possible the economic decision-making needs of users.<br/>(2) Materiality means that only items having a physical existence may be recognised as assets.<br/>(3) The substance over form convention means that the legal form of a transaction must always be shown in financial<br/>statements, even if this differs from the commercial effect.<br/>Which, if any, of these comments is correct, according to the IASB’s Framework for the Preparation and<br/>Presentation of Financial Statements?<br/>A 1 only<br/>B 2 only<br/>C 3 only<br/>D None of them.</p><p> </p><p>A</p> a页:
[1]