The objectivity standards of management accountants state that management accountants must communicate information fairly and objectively. This means essentially that accountants must perform each task
a. as professionals, possessing the degree of skill of those management accountants who held the position before them.
b. to provide relevant information, both positive and negative, to the recipients of their reports.
c. in conformity with generally accepted accounting principles.
d. to the satisfaction of government regulators.
B
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