超星 - Introduction to IFRSs

单选题

Who issues International Financial Reporting Standards?

A. The IFRS Advisory Committee
B. The stock exchange
C. The IASB
D. The government

单选题

What is the role of the International Accounting Standards Board (IASB)?

A. Oversee the standard setting and regulatory process
B. Formulate international financial reproting standard
C. Review defective accounts
D. Control the accountancy profession

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单选题

Which of the following statements is/are true?1 The IFRS Interpretations Committee is a forum for the Internaitonal Accounting Standards Board (IASB) to consult with the outside world.2. The IFRS Foundation produces IFRSs. The IFRS Foundation is overseen by the IASB.3. One of the objectives of the IFRS Foundation is to bring about convergence of national accounting standards and IFRSs.

A. 1 and 3 only
B. 2 only
C. 2 and 3 only
D. 3 only

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单选题

Which of the following is NOT an objective of the IFRS Foundation?

A. Through the International Accounting Standards Board (IASB), develop a single set of globally accepted International Financial Reporting Standards (IFRSs)
B. Promote the use and rigorous application of Internaitonal Fianncial Reporting Standards (IFRSs)
C. Ensure IFRSs focus primarily on the needs of global, multi-national organisations
D. Bring about the convergence of natinal accounting standards and IFRSs

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多选题

Which of the following options correctlyexplain the functions of the IFRSAdvisory Council.

Approving annually the budget and determining the funding of the IASB
B. To give advice to the IASB on agenda decisions
C. Review, on a timely basis, new financial reporting issues not specifically addressed in IFRSs
D. To give advice to the IASB on the priorities in its work
E. To give any other advice to the IASB or the Trustees
F. Reviewing annually the strategy of the IASB and its effectiveness

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