Which of the following is least likely to be a characteristic of an effective financial reporting framework() A. consistency B. comparability C. comprehensiveness 相关知识点: 试题来源: 解析 B [分析] 一个相关财务报告框架应当在逻辑上保持一致。相关财务报告框架应当具有以下属性:(1) 透明性,即对...
答案解析:“Financial Reporting Standards,” Elaine Henry, CFA, Jan Hendrik van Greuning, CFA, and Thomas R. Robinson, CFA 2013 Modular Level I, Vol.3, Reading 24, Section 6.1 Study Session 7-24-g Identify the characteristics of a coherent financial reporting framework and the barriers to cr...
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For enterprises, theautomated reporting softwareis more recommended to capture financial data in real-time and present the output visually. It can be used for financial personnel to analyze financial data at any time and for the managers to control the financial status and adjust the strategy timel...
Effective financial reporting allows you to improve your decision making process and energize your team through a shared definition of success and metrics.
Section 2 presents the theoretical underpinning, the conceptual framework, and a formal statement of the hypotheses tested in the paper; Section 3 presents the methodology and describes the variables and data used in the study; Section 4 presents the empirical evidence on the key issues engaged by...
Forecasts and projections are important. Developing forecasts and projects help you anticipate what your goals and objectives should be. They also help define objectives and goals, and help establish a framework of effective financial controls.
ie to obtain reasonable assurance as to whether the financial statements are free from material misstatement, which may arise from fraud or error, so that he/she can express an opinion on whether the financial statements are prepared in accordance with the adopted financial reporting framework and ...
sound and documented accountability framework, including clear delegation of authority, effective monitoring and reporting. daccess-ods.un.org 无论有关组织采用何种服务中心模式,最重要的是:建立一种健全的和有 文件为证的问责制框架,其中包括明 确 授予 职权 以 及 有 效的 监测 和 报告。 daccess-od...
Overall, these developments made the fiscal rules framework of Kenya more stringent. 3.2. Budget transparency To obtain our index for budget transparency, we use the IMF's fiscal transparency database (Wang et al., 2015). The database covers 186 countries from 2003 to 2013. It provides ...