Q1. Which of the following is least likely to be considered a stated goal of the International Accounting Standards Board (IASB)? A) Develop global accounting standards requiring transparency, comparability, and high quality in financial statements. B) Remain neutral in the debate on the use of global accounting standards to avoid appearance of a conflict of interest. C) Account for the needs of emerging markets and small firms when implementing global accounting standards.
Q2. When a publicly traded U.S. company prepares a proxy statement for its shareholders prior to the annual meeting or other shareholder vote, it also files the statement with the SEC as Form: A) DEF-14A. B) 8-K. C) 144.
Q3. Professional organizations of accountants and auditors that establish financial reporting standards are called: A) Regulatory authorities. B) Standard setting bodies. C) International organizations of securities commissions.
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发表于 2009-1-16 09:55
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