Câu 40: 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 statements conforms to the realization concept?

1. A. Equipment depreciation was assigned to a production department and then to product unit costs.
2. B. Depreciated equipment was sold in exchange for a note receivable. — đáp án hiện tại
3. C. Cash was collected on accounts receivable.
4. D. Product unit costs were assigned to cost of goods sold when the units were sold.