问答题 IAS 16 Property, Plant and Equipment requires that companies depreciate tangible non-current assets over their useful lifes.
Which accounting concept does this requirement demonstrate? ______

A、 Going concern
B、 Accruals
C、 Substance over form
D、 Business entity concept

【正确答案】 B

【答案解析】[考点] The context and purpose of financial reporting-Other accounting concepts-Accruals basis [难易度] 易固定资产为企业带来经济利益的同时，自身的价值也在被损耗，因此计提折旧体现的是Accrual basis中的Matching原则，即收入与费用的配比。