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NEW QUESTION: 1
According to the FASB conceptual framework, the objectives of financial reporting for business
enterprises are based on:
A. Reporting on management's stewardship.
B. The need for conservatism.
C. Generally accepted accounting principles.
D. The needs of the users of the information.
Answer: D
Explanation:
Choice "d" is correct. The FASB conceptual framework states that the objectives of financial reporting
stem from the informational needs of the external users of the information. SFAC 1 para.
Choice "a" is incorrect. Conservatism is an underlying concept for financial accounting but is not the basis
for the objectives. SFAC 2 para. 91-97 Choice "b" is incorrect. Information concerning management's
stewardship is only one aspect of the information financial statements are intended to provide. SFAC 1
para. 50 Choice "c" is incorrect. Generally accepted accounting principles (GAAP) are derived from and
based on the objectives of financial reporting, not the other way around.

NEW QUESTION: 2
A booking system for a city bus service prices its fares according to the time of travel:
* Peak-time tariff starts at 0600 and finishes at 1000 am
* Off-peak tariff applies during all other times of service
* The bus service does not operate between 2300 and the start of the next day's peak service Note that all times mentioned are inclusive.
When applying the equivalence partitioning test design technique, which of the following options, shows test case inputs that each fall into a different equivalence partition?
A. 0100, 0800, 2200
B. 0600, 1000, 1200
C. 1001, 1300, 2259
D. 2400, 1000, 2301
Answer: D

NEW QUESTION: 3
DRAG DROP

Answer:
Explanation: