國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則或者說(shuō)國(guó)際會(huì)計(jì)準(zhǔn)則是怎樣的呢？學(xué)習(xí)了這么久的CFA一級(jí)知識(shí)，距離CFA一級(jí)考試也不到一個(gè)月的時(shí)間，看看你CFA財(cái)報(bào)考試題這樣國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的知識(shí)學(xué)習(xí)如何？

The SEC’s approach to addressing the significant differences in financial reporting under International Financial Reporting Standards(IFRS)and US GAAP is best described as:

A、requiring issuers to provide disclosures describing key differences.

B、mandating that non-US issuers provide a reconciliation to US GAAP.

C、publicly advocating for global accounting standards and convergence.

【Answer 】C

這道CFA考試題就是考察的是國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則或者說(shuō)國(guó)際會(huì)計(jì)準(zhǔn)則，這道題的解析是怎樣的呢？

【analysis】

C is correct.The SEC now advocates for global accounting standards through public announcements,such as its“Statement in Support of Convergence and Global Accounting Standards”(2010).In the past,the SEC had required reconciliations between IFRS and US GAAP,but these requirements were withdrawn in 2008.The SEC now imposes no requirements on its issuers.

A is incorrect.Before 2008,issuers were required to provide disclosures in support of the reconciliation from IFRS to US GAAP.

B is incorrect.Before 2008,issuers were required to provide a reconciliation from IFRS to US GAAP.