Câu 42: IIA-CHAL-QISA: Qualified Info Systems Auditor CIA Challenge
An organization made a large, one-time purchase of carbon dioxide quotas because management expected the carbon dioxide quota price to rise. However, the price unexpectedly plummeted, and management decided to re-evaluate the quotas and write them down to their market value. Which of the following accounting concepts…
Nội dung câu hỏi
An organization made a large, one-time purchase of carbon dioxide quotas because management expected the carbon dioxide quota price to rise. However, the price unexpectedly plummeted, and management decided to re-evaluate the quotas and write them down to their market value. Which of the following accounting concepts has the organization applied?
Các lựa chọn
Đáp án được giữ gọn theo nhãn A, B, C, D trong phần bình chọn tương tác.
- A. Transparency.
- B. Consistency.
- C. Conservatism. — đáp án hiện tại
- D. Amortization.
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