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Cornerstones of Financial Accounti...
Cornerstones of Financial Accounti...
Which of the following organizations has the responsibility to create IFRS?
- Financial Accounting Standards Board
- International Financial Reporting Standards Foundation
- International Accounting Standards Board
- Securities and Exchange Commission
Concept introduction:
International financial reporting framework (IFRS):
International financial reporting framework is the accounting framework/ accounting standards followed internationally to prepare the financial statements. IFRS are issued by the International Accounting Standards Board (IASB). IFRS fulfill the objective of common accounting standards worldwide.
To choose:
The correct option for organization which has the responsibility to create IFRS.
Explanation for correct answer:
International Accounting Standards Board (IASB) has the responsibility to create IFRS. Hence correct option is d.
Explanation for incorrect answers:
a. International Accounting Standards Board (IASB) has the responsibility to create IFRS...
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