Earnings management如何理解？CFA考试题是考概念还是？

发布时间：2021-06-28 09:23编辑：融跃教育CFA

Earnings management是什么含义，在CFA考试中这一科目的知识点很重要的，只有在备考中熟练在掌握才能更好的通过CFA考试，那Earnings management如何理解？CFA考试题是考概念还是？

Earnings Management是盈余管理，就是企业管理当局在遵循会计准则的基础上，通过对企业对外报告的会计收益信息进行控制或调整，以达到主体自身利益zui大化的行为。

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不知道你理解这个知识点了没有呢？不仅仅需要考生懂的知识概念，还要了解盈余管理的条件，目的等知识，如果不知道的话，这边有CFA财报课程，有需要可以在线咨询我们老师了解详情！

如果你已经懂的这些知识的话，和小编一起看看CFA这类的考试题，看看你是不是能做对呢？

Which of the following is lowest in quality on the spectrum of GAAP conforming financial reports?

A、Aggressive accounting choices

B、Earnings management

C、Conservative accounting choices

【Answer to question 1】B

【analysis】

B is correct.Earnings management represents deliberate actions to influence reported earnings and their interpretation.The distinction between earnings management and biased choices is subtle and,primarily,a matter of intent.

A is incorrect because aggressive accounting is a biased choice.Biased accounting choices are higher in quality than earnings management on the spectrum of GAAP conforming financial reports.

C is incorrect because conservative accounting is a biased choice.Biased accounting choices are higher in quality than earnings management on the spectrum of GAAP conforming financial reports.

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