IFRS在CFA考試中是什么意思？在CFA考試中考試題有嗎？關于這個小編給你說說！

The International Financial Reporting Standards(IFRS)Conceptual Framework identifies fundamental qualitative characteristics that make financial information useful.Which of the following is least likely to be one of these characteristics?

A、Faithful representation

B、Relevance

C、Materiality

【Answer 】C

【analysis】

C is correct.The two fundamental qualitative characteristics that make financial information useful are relevance and faithful representation.Materiality relates to the level of detail of the information needed to achieve relevance.

A is incorrect.The two fundamental qualitative characteristics that make financial information useful are relevance and faithful representation.Materiality relates to the level of detail of the information needed to achieve relevance.

B is incorrect.The two fundamental qualitative characteristics that make financial information useful are relevance and faithful representation.Materiality relates to the level of detail of the information needed to achieve relevance.

“國際財務報告準則”（IFRS）包括廣義和狹義兩方面的含義。狹義的國際財務報告準則僅指國際會計準則理事會現時發布的國際財務報告準則系列，此類公告有別于理事會的前身——國際會計準則委員會所發布的國際會計準則系列。

廣義的國際財務報告準則則指一整套的國際會計準則理事會公告，包括由國際會計準則理事會以及理事會的前身——國際會計準則委員會批準的準則和解釋公告。