IFRS在CFA考试中是什么意思？在CFA考试中考试题有吗？

IFRS在CFA考试中是什么意思？在CFA考试中考试题有吗？关于这个小编给你说说！

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.

“国际财务报告准则”（IFRS）包括广义和狭义两方面的含义。狭义的国际财务报告准则仅指国际会计准则理事会现时发布的国际财务报告准则系列，此类公告有别于理事会的前身——国际会计准则委员会所发布的国际会计准则系列。

广义的国际财务报告准则则指一整套的国际会计准则理事会公告，包括由国际会计准则理事会以及理事会的前身——国际会计准则委员会批准的准则和解释公告。