NO.PZ2023081403000017
问题如下:
Q. Under IFRS, income includes increases in economic benefits from:
选项:
A.increases in liabilities not related to owners’ contributions.
B.enhancements of assets not related to owners’ contributions.
C.increases in owners’ equity related to owners’ contributions.
解释:
B is correct. Under IFRS, income includes increases in economic benefits from increases in assets, enhancement of assets, and decreases in liabilities.
想问一下这个知识点在ppt的哪个位置?