Which of the Following Is a Unique Characteristic of the CoCoA

question 6

Multiple Choice

Which of the following is a unique characteristic of the CoCoA model in comparison with other alternative accounting models?

• A) It attempts to recognise the changes in value of specific assets on the Balance Sheet.
• B) All gains (realised or unrealised) are treated as part of the profits.
• C) It includes an adjustment to take into account changes in purchasing power which it calls a 'capital maintenance adjustment'.
• D) All of the given options are correct.

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