每天一练：FSA Corporate Finance（财务报告分析与公司财务）
Framework for Financial Statement Analysis
答案如下！
Which of the following governing boards regulates the internationally accepted set of accounting standards?
|
|
A) |
The International Organization of Securities Commissions. |
|
|
|
B) |
The International Accounting Standards Committee. |
|
|
|
C) |
European Financial Reporting Standards. |
|
|
|
D) |
There is no internationally accepted set of accounting standards. |
|
Your answer: D was correct!
Currently there is no internationally accepted set of accounting standards. This makes it difficult to compare investments in U.S. firms with those abroad. The international Organization of Securities Commissions is an organization with several countries security regulators that investigate and set standards on multinational disclosure and accounting information. The International Accounting Standards Committee is an organization that has attempted to conform the accounting standards across different nations. The European Financial Reporting Standards has tried to reduce accounting differences among countries.
[此贴子已经被作者于2006-3-24 13:34:39编辑过] | 
发表于 2006-3-23 19:25
| 
