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标题: Reading 31: Financial Reporting Standards - LOS c ～ Q1-3 [打印本页]

作者: mayanfang1 时间: 2009-1-16 09:56 标题: [2009]Session 7 - Reading 31: Financial Reporting Standards - LOS c ～ Q1-3

Q1. The process of developing one universally accepted set of accounting standards is best described as:

A) unification.

B) IASB.

C) convergence.

Q2. Which of the following is most likely to be considered a barrier to developing one universally recognized set of reporting standards?

A) Reluctance of firms to adhere to a single set of reporting standards.

B) GATT already requires sufficient agreement.

C) Different standard-setting bodies of different countries disagree on the best treatment of a particular issue.

Q3. The term “convergence” is most accurately used to describe:

A) the process of developing one universally accepted set of accounting standards.

B) the reduction of the premium on a bond as it nears maturity.

C) when expected return and required return are equal.

作者: mayanfang1 时间: 2009-1-16 09:57

答案和详解如下：

Q1. The process of developing one universally accepted set of accounting standards is best described as:

A) unification.

B) IASB.

C) convergence.

Correct answer is C)

Developing one universally accepted set of accounting standards is referred to as “convergence.” The IASB is an accounting standard setting body involved in the process.

Q2. Which of the following is most likely to be considered a barrier to developing one universally recognized set of reporting standards?

A) Reluctance of firms to adhere to a single set of reporting standards.

B) GATT already requires sufficient agreement.

C) Different standard-setting bodies of different countries disagree on the best treatment of a particular issue.

Correct answer is C)

A principal obstacle to agreement on a single set of reporting standards is that various standard-setting bodies and regulatory authorities disagree on what the standards should be. Firms generally support the idea because it would reduce the cost of reporting. GATT is the General Agreement on Tariffs and Trade and does not relate to financial reporting.

Q3. The term “convergence” is most accurately used to describe:

A) the process of developing one universally accepted set of accounting standards.

B) the reduction of the premium on a bond as it nears maturity.

C) when expected return and required return are equal.

Correct answer is A)

Moving towards agreement on a single set of accounting standards is referred to as “convergence.”

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