CFA知識很多，但是掌握這些知識需要考生慢慢記憶，將知識轉(zhuǎn)化到實(shí)際中，備考CFA不僅僅要學(xué)習(xí)知識，還要練習(xí)考試題，畢竟考試是考題的，那2021年你CFA考試題準(zhǔn)備的怎樣呢？
The joint conceptual framework project of the International Accounting Standards Board(IASB)and the Financial Accounting Standards Board(FASB)guides the development of standards that are best described as:
A、integrated with local legal and economic norms.
B、comprehensive,complex rules designed to increase uniformity.
C、based on principles that limit the range of acceptable approaches.
【Answer】C
【analysis】
C is correct.The joint conceptual framework project aims to develop accounting standards based on principles in an attempt to achieve consistency in financial reporting approaches and judgments while trying to limit the range of acceptable answers.
A is incorrect.The joint conceptual framework project reflects the widespread recognition that coordination among global standard-setting bodies is better suited to global capital markets than independent development of financial reporting standards within each country.
B is incorrect.This statement describes rules-based standards.The joint conceptual framework is designed to foster the development of principles-based standards.
