练习考题是CFA考试的关键？学习CFA考试题！

CFA考试备考中练习考题是CFA考试的关键，帮助学员运用所学知识！不知道你在备考CFA考试是不是掌握了CFA知识呢？备考中考生是要学习10个科目的知识，考生如果不能掌握这些知识在考试中就会……

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.

这道CFA考试题是考生在备考中一定要做的，课后题是考生要弄清楚的，不知道你备考CFA考试是不是掌握了呢？