Which of the Following Is Not a Characteristic of the Continental

question 2

Multiple Choice

Which of the following is not a characteristic of the Continental European model of financial accounting and its regulation?

• A) It has been strongly influenced by government and the banking sector
• B) Its reliance on qualitative requirements, such as 'true and fair', rather than accounting rules
• C) The strong association between accounting methods and tax rules that are in place
• D) Information tends to be of the nature to protect creditors, rather than investors

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