4 The transition to International Financial Reporting Standards (IFRSs) involves major change for companies as IFRSs
introduce significant changes in accounting practices that were often not required by national generally accepted
accounting practice. It is important that the interpretation and application of IFRSs is consistent from country to
country. IFRSs are partly based on rules, and partly on principles and management’s judgement. Judgement is more
likely to be better used when it is based on experience of IFRSs within a sound financial reporting infrastructure. It is
hoped that national differences in accounting will be eliminated and financial statements will be consistent and
comparable worldwide.
Required:
(a) Discuss how the changes in accounting practices on transition to IFRSs and choice in the application of
individual IFRSs could lead to inconsistency between the financial statements of companies. (17 marks)
第1题
A.语法:letter-spacing:
B.允许值:normal|
C.初始值:none
D.字母间隔属性定义一个附加在字符之间的间隔数量
第3题
A.目录样式属性是目录样式类型、目录样式位置,和目录样式图象属性的略写
B. 允许值:<目录样式类型>||<目录样式位置>||
C. 适用于: 带有显示值的目录项元素
D. 语法: list-style-position:<值>
第5题
A.border-left-width:<值>
B.border-top:<值>
C.border-left:<值>
D.border-right:<值>
第6题
A、附加的路径信息, 由浏览器通过 GET 方法发出
B、递交脚本的用户名
C、脚本参数或者表单输入项(如果是用 GET 递交)
D、递交表单的浏览器的名称、版本 和其他平台性的附加信息
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