Quiz 1

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Which of the following is NOT part of the process of developing a new International Financial Reporting Standard?

A. Issuing a discussion paper that sets out the possible options for a new standard

B. Publishing clarification of an IFRS where conflicting interpretations have developed.

C. Drafting an IFRS for public comment.

D. Analysing the feedback received on a discussion paper.

Which THREE of the following are functions of the International Accounting Standards Board?

A. Responsibility for all technical matters on International Financial Reporting Standards (IFRS)

B. To ensure compliance with all IFRS Accounting Standards

C. Assume responsibility for appropriate financing arrangements

D. Publication of IFRS Accounting Standards

E. Overall supervisory body of the IFRS organisations

F. Final approval of interpretations by the IFRS Interpretations Committee

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