2020年acca考试F3考试模拟练习（21）

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2.8 Listed below are some comments on accounting concepts.

1 Financial statements always treat the business as a separate entity.

2 Materiality means that only items having a physical existence may be recognised as assets.

3 Provisions are estimates and therefore can be altered to make the financial results of a business more attractive to investors.

Which, if any, of these comments is correct, according to the IASB's Conceptual Framework for Financial Reporting?

A 1 only

B 2 only

C 3 only

D None of them

答案：A

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