在评估现场调查程序受限的情况下,资产评估专业人员确定是否继续执行资产评估业务所考虑的因素中,一般不应当包括( )。 A. 判断所受限制是否对评估结论的合理性产生重大影响 B. 能否采取必要的替代措施弥补不能实施调查的缺失 C. 能否取得委托方关于同意资产评估机构可以不执行相关程序的承诺 D. 判断所受限制是否对评估目的所对应的经济行为构成重大影响
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参考答案:
举一反三
【简答题】Match the terms under COLUMN I with the underlined forms from COLUMN II.
【简答题】(ii) Explain the accounting treatment under IAS39 of the loan to Bromwich in the financial statements of Ambush for the year ended 30 November 2005. (4 marks)
【单选题】(i)What was the fixed production overhead absorbed amount during year 4? (ii)By how much was the fixed production overhead under or over absorbed?