【每日一练】ACCA F3（ June 2014

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
Each question is worth 2 marks.

The IASB’s Conceptual Framework for Financial Reporting identifies characteristics which make financial information  faithfully represent what it purports to represent.

Which of the following are examples of those characteristics?
(1) Accruals
(2) Completeness
(3) Going concern
(4) Neutrality
A 1 and 2
B 2 and 4
C 2 and 3
D 1 and 4

Answer：

B

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