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2022-04-11 16:198 When earnings are increased by deferring research and development (R&D) investments until the next reporting period, this choice is considered: A non-compliant accounting. B earnings management as a result of a real action. C earnings management as a result of an accounting choice.為什么不選C？
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
Sinny助教
2022-04-11 18:27
該回答已被題主采納
同學(xué)你好，企業(yè)決定延遲發(fā)生研發(fā)費(fèi)用到下一年，是企業(yè)真實(shí)的一個(gè)行為，原本該投資但是當(dāng)期不投資進(jìn)行研發(fā)
而accounting choice進(jìn)行的earnings management指的是企業(yè)的一種會(huì)計(jì)選擇，比如這個(gè)費(fèi)用發(fā)生，企業(yè)選擇是將這筆費(fèi)用資本化還是費(fèi)用化
這個(gè)叫accounting choice哈，而延遲費(fèi)用發(fā)生并不是一個(gè)會(huì)計(jì)選擇哈
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