練習考題是CFA考試的關鍵？學習CFA考試題！

CFA考試備考中練習考題是CFA考試的關鍵，幫助學員運用所學知識！不知道你在備考CFA考試是不是掌握了CFA知識呢？備考中考生是要學習10個科目的知識，考生如果不能掌握這些知識在考試中就會……

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.

這道CFA考試題是考生在備考中一定要做的，課后題是考生要弄清楚的，不知道你備考CFA考試是不是掌握了呢？