Accounting 0452 · IGCSE · Accounting principles

Accounting principles — practice question

Which international accounting objectives are referred to by the following statements? 1. Information shown in financial statements must be free from material error and bias. 2. Users must be able to recognise differences and similarities between information in different financial statements.

  • Astatement 1: comparability; statement 2: understandability
  • Bstatement 1: reliability; statement 2: comparability
  • Cstatement 1: reliability; statement 2: understandability
  • Dstatement 1: understandability; statement 2: reliability

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