单项选择题
Which of the following statements about accounting concepts and policies is/are correct?
1 Companies should never change the presentation or classification of items in their financial statements, even if there is a significant change in the nature of operations.
2 Companies should create provisions in times of company growth to be utilised in more difficult times, to smooth profits.
A、1 only
B、2 only
C、1 and 2
D、Both are incorrect