Earnings management是什么含義，在CFA考試中這一科目的知識點很重要的，只有在備考中熟練在掌握才能更好的通過CFA考試，那Earnings management如何理解？CFA考試題是考概念還是？
Earnings Management是盈余管理，就是企業(yè)管理當局在遵循會計準則的基礎(chǔ)上，通過對企業(yè)對外報告的會計收益信息進行控制或調(diào)整，以達到主體自身利益zui大化的行為。
不知道你理解這個知識點了沒有呢？不僅僅需要考生懂的知識概念，還要了解盈余管理的條件，目的等知識，如果不知道的話，這邊有CFA財報課程，有需要可以在線咨詢！
如果你已經(jīng)懂的這些知識的話，和小編一起看看CFA這類的考試題，看看你是不是能做對呢？
Which of the following is lowest in quality on the spectrum of GAAP conforming financial reports?
A、Aggressive accounting choices
B、Earnings management
C、Conservative accounting choices
【Answer to question 1】B
【analysis】
B is correct.Earnings management represents deliberate actions to influence reported earnings and their interpretation.The distinction between earnings management and biased choices is subtle and,primarily,a matter of intent.
A is incorrect because aggressive accounting is a biased choice.Biased accounting choices are higher in quality than earnings management on the spectrum of GAAP conforming financial reports.
C is incorrect because conservative accounting is a biased choice.Biased accounting choices are higher in quality than earnings management on the spectrum of GAAP conforming financial reports.
