Which of the following most closely describes the meaning of prudence, as the term is defined in the IASB’s
Framework for the Preparation and Presentation of Financial Statements?
A The use of a degree of caution in making estimates required under conditions of uncertainty.
B Ensuring that accounting records and financial statements are free from material error.
C Understating assets and gains and overstating liabilities and losses.
D Ensuring that financial statements comply with all accounting standards and legal requirements. A | 
发表于 2008-5-17 09:45
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