1.

State whether the following statements are True or False with reason: (i) Accounting may be influenced by the personal judgment. (ii) Financial Statements are not comparable. (iii) Accounting Information must be presented in such a way thatonly accounting people understand it. (iv) Accounting Information must be reliable.

Answer»

Solution :(i) True: Accountant has to exercise his PERSONAL judgment in respect of various items such as estimating useful life of an asset to charge depreciation.
(II) False: Financial Statements of two or more years are comparable or of different firms in the same industry if they adopt the same accounting policies year to year.
(III) False: Accounting Information must be presented in a simple and logical manner that they are understood EASILY by the users.
(iv) True: Accounting Information must be reliable, i.e., the information must be factual and verifiable.


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