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2016年美國CPA模擬試題：Financial 6
According to the FASB and IASB conceptual frameworks, the primary users of financial reports include all of the following, except：
a. Regulators.
b. Lenders.
c. Creditors.
d. Investors.
答案：A
Explanation
Choice “a” is correct. The FASB and IASB conceptual frameworks indicates that regulators are not considered to be primary users.
Choice “d” is incorrect. Investors are primary users.
Choice “c” is incorrect. Creditors are primary users.
Choice “b” is incorrect. Lenders are primary users.
【我要糾錯】 責(zé)任編輯：小瑩子
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