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历年真题

2011年6月ACCA考试F7考试真题答案(4)

发布于:2013-02-28 15:01:15  发表评论
2011年6月ACCA考试F7考试真题答案(4)

朱丽雨 小编特收集了 ACCA考试历年真题 ,希望对您参加本次考试有所帮助! 4 (a) Two important and interrelated aspects of relevance are its confirmatory and predictive roles. The Framework specifically states that to have predictive value, information need not be in the form of an explicit forecast. The serious drawback of forecast information is that it does not have (strong) confirmatory value; essentially it will be an educated guess. IFRS examples of enhancing the predictive value of historical financial statements are: (i) The disclosure of c...

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