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) It relies on qualitative requirements, such as 'true and fair', rather than accounting rules.
C) There is a strong association between accounting methods and the tax rules in place.
D) Information tends to be of the nature that protects creditors rather than investors.
Correct Answer:
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