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Which of the following is a constraint as defined in the International Financial Reporting Standards (IFRS) Framework for the Preparation and Presentation of Financial Statements?【單選題】

A. Neutrality

B. Timeliness

C. Going concern

正確答案:B

點(diǎn)撥：:^Financial Reporting Standards, w Thomas R. Robinson, CFA, Jan Hendrik van Greuning, CFA, Karen O' Connor Rubsam, CFA, R. Elaine Henry, CFA, and Michael A. Broihahn, CFATimeliness is a constraint in the IFRS Framework. Neutrality is a factor that contributes to reliability and going concern is an assumption of the Framework.

2、Which method of calculating the firm's cost of equity is most likely to incorporate the long run return relationship between the firm's stock and the market portfolio?

【單選題】

A. Dividend discount model

B. Capital asset pricing model

C. Bond-yield plus risk premium

正確答案:B

點(diǎn)撥：："Cost of Capitalw Yves Courtois, CFA, Gene C. Lai, and Pamela Peterson Drake, CFAThe capital asset pricing model uses the firm' s equity beta, which is computed from a market model regression of the company* s stock returns against market returns.

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