Kerangka Konseptual Pelaporan Keuangan

Tingkat pertama dari kerangka konseptual mengidentifikasi konsep pengakuan dan pengukuran yang digunakan dalam menetapkan standar akuntansi

• Benar

• Salah

Kegunaan keputusan (decision usefulness) adalah tema yang mendasari kerangka kerja konseptual

• Benar

• Salah

Relevance and faithful representation adalah dua kualitas mendasar yang membuat informasi akuntansi berguna untuk pengambilan keputusan

• Benar

• Salah

Timeliness and neutrality adalah dua unsur dari relevance

• Benar

• Salah

Prinsip pengakuan beban menyatakan bahwa debit harus sama dengan kredit dalam setiap transaks

• Benar

• Salah

Pendapatan diakui dalam periode akuntansi di mana penyelesaian kewajibannya telah dilaksanakan/dipenuhi

• Benar

• Salah

Which of the following is a fundamental quality of useful accounting information?

• Conservatism

• Comparability

• Faithful representation

• Consistency

A Company issuing its annual financial reports within one month of the end of the year is an example of which enhancing quality of accounting information?

• Comparability

• Timeliness

• Understandability

• Verifiability

Decision makers vary widely in the types of decisions they make, the methods of decision making they employ, the information they already possess or can obtain from other sources, and their ability to process information. Consequently, for information to be useful there must be a linkage between these users and the decisions they make. This link is

• relevance

• faithful representation

• understandability

• materiality

Which of the following is not a basic assumption underlying the financial accounting structure?

• Economic entity assumption

• Going concern assumption

• Periodicity assumption

• Historical cost assumption