CFA考試備考中練習(xí)考題是CFA考試的關(guān)鍵，幫助學(xué)員運(yùn)用所學(xué)知識(shí)！不知道你在備考CFA考試是不是掌握了CFA知識(shí)呢？備考中考生是要學(xué)習(xí)10個(gè)科目的知識(shí)，考生如果不能掌握這些知識(shí)在考試中就會(huì)……

Which of the following is least consistent with the goals of accounting standards developed under the joint conceptual framework project of the International Accounting Standards Board(IASB)and the US Financial Accounting Standards Board(FASB)?Accounting standards should be:

A、principles based.

B、developed independently.

C、internally consistent.

【Answer 】B

【analysis】


B is correct.Under the joint conceptual framework project of the IASB and the FASB,accounting standards should be principles based,internally consistent,and converged.The goal of the joint framework is to move away from the independent development of accounting standards.

A is incorrect.Accounting standards should be principles based.

C is incorrect.Accounting standards should be internally consistent.

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