"Financial Report":MD&A

來源: 正保會計(jì)網(wǎng)校編輯：小鞠橘桔 2020/11/12 14:40:43　字體：大小

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Questions 1:

Which of the following reports is least likely to be filed with the US SEC?

A、 Annual report

B 、Form 10-K

C 、Proxy statement

Questions 2:

Compared with the management discussion and analysis (MD&A), notes to the financial statements are the most appropriate source for:

A 、a comprehensive description of all of the entity’s accounting policy choices.

B、 information on capital expenditures and how they support the entity’s strategic direction.

C、 aspects of accounting policy choices most important to understanding the financial statements.

View answer resolution

【Answer to question 1】A

【analysis】

A is correct. The annual report is not a requirement of the SEC.

B is incorrect. The 10-K is required by the SEC

C is incorrect. A proxy statement is required by the SEC

【Answer to question 2】A

【analysis】

A is correct. The notes provide a comprehensive description of all of the entity’s accounting policies, irrespective of whether judgment was required or whether the policies are important in understanding the financial statements.

B is incorrect. This is typical of MD&A disclosures.

C is incorrect. This is typical of MD&A disclosures.

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