问题如下:
A friend has asked you to explain the differences between conservative and aggressive accounting. Which of the following will you most likely include in your explanation?
选项:
A.
conservative may decrease the company’s performance in later periods.
B.
investors may prefer conservative rather than aggressive accounting choices.
C.
aggressive accounting choices could increase carrying value of liabillities.
解释:
Answer is B, investors may prefer conservative rather than aggressive accounting choices because a positive surprise is acceptable. conservative may increase the company’s performance in later periods.
老师A为何不对,有可能保守的会造成下降头?