CFA真題練習是CFA考試的關鍵，幫助學員運用所學知識！CFA考試知識點的學習很關鍵，同樣對知識點的運用也很關鍵，是幫助學員更好理解考試內容的關鍵。
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.
