(b) Discuss the relative costs to the preparer and benefits to the users of fina
2021-04-25
(b) Discuss the relative costs to the preparer and benefits to the users of financial statements of increased
disclosure of information in financial statements. (14 marks)
Quality of discussion and reasoning. (2 marks)
正确答案：(b) Increased information disclosure benefits users by reducing the likelihood that they will misallocate their capital. This isobviously a direct benefit to inpidual users of corporate reports. The disclosure reduces the risk of misallocation of capita
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