Earnings management如何理解？CFA考試題是考概念還是？

Earnings management是什么含義，在CFA考試中這一科目的知識(shí)點(diǎn)很重要的，只有在備考中熟練在掌握才能更好的通過(guò)CFA考試，那Earnings management如何理解？CFA考試題是考概念還是？

Earnings Management是盈余管理，就是企業(yè)管理當(dāng)局在遵循會(huì)計(jì)準(zhǔn)則的基礎(chǔ)上，通過(guò)對(duì)企業(yè)對(duì)外報(bào)告的會(huì)計(jì)收益信息進(jìn)行控制或調(diào)整，以達(dá)到主體自身利益zui大化的行為。

不知道你理解這個(gè)知識(shí)點(diǎn)了沒(méi)有呢？不僅僅需要考生懂的知識(shí)概念，還要了解盈余管理的條件，目的等知識(shí)，如果不知道的話，這邊有CFA財(cái)報(bào)課程，有需要可以在線咨詢！

如果你已經(jīng)懂的這些知識(shí)的話，和小編一起看看CFA這類的考試題，看看你是不是能做對(duì)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.