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Which of the Following Is a Unique Characteristic of the CoCoA

Question 6

Multiple Choice

Which of the following is a unique characteristic of the CoCoA model in comparison with other alternative accounting models?


A) It attempts to recognise the changes in value of specific assets on the Balance Sheet.
B) All gains (realised or unrealised) are treated as part of the profits.
C) It includes an adjustment to take into account changes in purchasing power which it calls a 'capital maintenance adjustment'.
D) All of the given options are correct.

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