1.The objective of financial statements is to provide
information about the financial position and performance
of an entity that is useful to users of such information.
請問最後一項 of such information 是否可放在
is useful of such information to users ??.
2.Information is reliable when it is free from material error
and bias and can be depended on by users to represent
faithfully that which it is said to represent.
請問最後一項 which it is said to 點解 ?
3.Where an entity has previously qualified for reporting
under the SME-FRF in terms of paragraph 17, the entity
will no longer qualify for reporting under the SME-FRF.
請問 where 可以用when 代替嗎?
謝謝!