王同學(xué)
2020-07-24 22:36請(qǐng)問下,什么是discretion?
所屬:CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個(gè)回答
Vicky助教
2020-07-27 15:00
該回答已被題主采納
同學(xué)你好,
意思是說自行決定的自由。
Reporting standards ensure that transactions are reported by firms similarly. However, standards must remain flexible and allow discretion to management to properly describe the economics of the firm.
這段話意思是說報(bào)告標(biāo)準(zhǔn)確保公司以同樣的方式報(bào)告交易。然而,標(biāo)準(zhǔn)必須保持靈活性,并允許管理層酌情適當(dāng)?shù)孛枋龉镜慕?jīng)濟(jì)狀況。
