Which of the following is least likely to be considered a stated goal of the International Accounting Standards Board (IASB)? A Develop global accounting standards requiring transparency, comparability, and high quality in financial statements. B Remain neutral in the debate on the use of global accounting standards to avoid appearance of a conflict of interest. C Account for the needs of emerging markets and small firms when implementing global accounting standards. 老师，您好，帮忙解答下这道题并且分析下题干，

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您现在的坐在位置：首页>智汇问答>CFA一级

刘同学2019-04-03 14:51:42

Which of the following is least likely to be considered a stated goal of the International Accounting Standards Board (IASB)? A Develop global accounting standards requiring transparency, comparability, and high quality in financial statements. B Remain neutral in the debate on the use of global accounting standards to avoid appearance of a conflict of interest. C Account for the needs of emerging markets and small firms when implementing global accounting standards. 老师，您好，帮忙解答下这道题并且分析下题干，

IASB & FASB: Conceptual Framework & General Requirements & Convergence、IASB & FASB:Conceptual Framework & General Requirement 查看试题

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Amy2019-04-03 17:23:05

同学你好，这道题问：下列哪一项不是IASB的目标之一，IASB是设立国际准则（即IFRS）的机构，它有以下四大目标：
1. Develop global accounting standards requiring transparency, comparability, and high quality in financial statements.
2. Promote the use of global accounting standards.
3. Account for the needs of emerging markets and small firms when implementing global accounting standards.
4. Achieve convergence between various national accounting standards and global accounting standards.
将上述四个目标与三个选项对比，发现B选项不在四大目标中，所以这道题选B。