CIMA Exam CIMAPRA19-F01-1 Topic 1 Question 20 Discussion

Actual exam question for CIMA's CIMAPRA19-F01-1 exam

Question #: 20
Topic #: 1

The International Accounting Standards Board's "The Conceptual Framework for Financial Reporting" identifies fundamental and enhancing qualitative characteristics of financial statements.

Which of the following is included within the fundamental characteristics?

AComparability

BVerifiability

CUnderstandability

DMateriality

Show Suggested Answer

Suggested Answer: D

by Fausto at May 04, 2022, 06:05 PM

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