Which of the Following Does Whittington (2008)see as a Main

Multiple Choice

Which of the following does Whittington (2008) see as a main feature of the alternative view?

A) Stewardship,defined as accountability to present shareholders,is a distinct objective,ranking equally with decision usefulness.
B) Reliability is less important and is better replaced by representational faithfulness,which implies a greater concern for capturing economic substance,and less with statistical accuracy.
C) Relevance is the primary characteristic.
D) Accounting information needs ideally to reflect the future,not the past,so past transactions and events are only peripherally relevant.