A Company Follows the Qualitative Characteristic of Consistency

question 26

Multiple Choice

A company follows the qualitative characteristic of consistency.Which of the following is this evident in?

• A) For expenses, the company uses the same account names as used by its competitors.
• B) The company has elected certain accounting principles that can never be changed.
• C) The company applies the same accounting principles each period.
• D) The company applies the same accounting principles as its competitors.

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Definitions:

Maderno

A reference to Carlo Maderno, an Italian architect who is considered one of the pioneers of Baroque architecture in the early 17th century.

Three Nave Bays

Architectural term describing the division of space in a church or cathedral, split into three longitudinal areas separated by columns or piers.

Caravaggio

An Italian painter known for his dramatic use of light and shadow and realistic depiction of human figures; a significant figure in the Baroque art movement.

Cardinal Del Monte

A title referring to certain cardinals of the Catholic Church; historically, it could refer to several individuals, such as Giovanni Maria del Monte, who became Pope Julius III.