ACCA考试的学习资料有很多，学员掌握ACCA考试的知识点，是为了能够更好的学习财会知识。ACCA考试真题是往年的考试题，是帮助学员检验学习效果的关键。ACCA考试真题很重要，学员一定要练习。
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What is the duty of the IASB?
选项：A. Review and update defective accounts
B. Formulate international financial reporting standards
C. Oversee the standard setting and regulatory process
D. Promote the use and rigorous application of those standards
【正确答案】A。
【*解析】The IASB develops and produces IFRSs and is overseen by the IFRS Foundation. IFRS Foundation would bring about convergence of national accounting standards and IFRSs. The IFRS Advisory Council is a forum for the IASB to consult with the outside world. The IFRS Foundation. 聘请IASB制定和发展国际财务报告准则，The IFRS Advisory Committee向IASB提供外界咨询服务，The IFRS Interpretations Committee对财务报告问题进行复核，有需要解释的准则向公众出具财务处理细则。
如果你在ACCA课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。
