Câu 23: CPA Test: Certified Public Accountant Test: Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, Regulation

According to the FASB conceptual framework, which of the following situations violates the concept of reliability?

1. A. Data on segments having the same expected risks and growth rates are reported to analysts estimating future profits.
2. B. Financial statements are issued nine months late.
3. C. Management reports to stockholders regularly refer to new projects undertaken, but the financial statements never report project results.
4. D. Financial statements include property with a carrying amount increased to management's estimate of market value. — đáp án hiện tại