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1、Which of the following is a constraint as defined in the International Financial Reporting Standards (IFRS) Framework for the Preparation and Presentation of Financial Statements? 【單選題】

A.Neutrality

B.Timeliness

C.Going concern

正確答案:B

答案解析：“Financial Reporting Standards, M Thomas R. Robinson, CFA, Jan Hendrik van Greuning, CFA, Karen O' Connor Rubsam, CFA, R. Elaine Henry, CFA, and Michael A. Broihahn, CFATimeliness is a constraint in the IFRS Framework. Neutrality is a factor that contributes to reliability and going concern is an assumption of the Framework.


2、Which method of calculating the firm's cost of equity is most likely to incorporate the long-run return relationship between the firm's stock and the market portfolio?

【單選題】

A. Dividend discount model

B. Capital asset pricing model

C.Bond-yield-plus risk-premium

正確答案:B

答案解析：“Cost of Capital" Yves Courtois, CFA, Gene C. Lai, and Pamela Peterson Drake, CFAThe capital asset pricing model uses the firm' s equity beta, which iscomputed from a market model regression of the company* s stock returns against market returns.

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