CFA真题练习：CFA考试知识点的学习很关键

发布时间：2021-08-10 09:09编辑：融跃教育CFA

CFA真题练习是CFA考试的关键，帮助学员运用所学知识！CFA考试知识点的学习很关键，同样对知识点的运用也很关键，是帮助学员更好理解考试内容的关键。

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.

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【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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