Accounting 0452 · IGCSE · Accounting principles

Accounting principles — practice question

Which international accounting objectives are being referred to by these statements? 1. Information shown in financial statements has to be free from material error and bias. 2. Users must be able to recognise similarities and differences 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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