IFRS在CFA考試中是什么意思？在CFA考試中考試題有嗎？關(guān)于這個(gè)小編給你說說！

The International Financial Reporting Standards(IFRS)Conceptual Framework identifies fundamental qualitative characteristics that make financial information useful.Which of the following is least likely to be one of these characteristics?

A、Faithful representation

B、Relevance

C、Materiality

【Answer 】C

【analysis】

C is correct.The two fundamental qualitative characteristics that make financial information useful are relevance and faithful representation.Materiality relates to the level of detail of the information needed to achieve relevance.

A is incorrect.The two fundamental qualitative characteristics that make financial information useful are relevance and faithful representation.Materiality relates to the level of detail of the information needed to achieve relevance.

B is incorrect.The two fundamental qualitative characteristics that make financial information useful are relevance and faithful representation.Materiality relates to the level of detail of the information needed to achieve relevance.


“國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則”（IFRS）包括廣義和狹義兩方面的含義。狹義的國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則僅指國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)現(xiàn)時(shí)發(fā)布的國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則系列，此類公告有別于理事會(huì)的前身——國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)所發(fā)布的國(guó)際會(huì)計(jì)準(zhǔn)則系列。

廣義的國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則則指一整套的國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)公告，包括由國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)以及理事會(huì)的前身——國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)批準(zhǔn)的準(zhǔn)則和解釋公告。