国际财务报告准则或者说国际会计准则是怎样的呢？学习了这么久的CFA一级知识，距离CFA一级考试也不到一个月的时间，看看你CFA财报考试题这样国际财务报告准则的知识学习如何？
The SEC’s approach to addressing the significant differences in financial reporting under International Financial Reporting Standards(IFRS)and US GAAP is best described as:
A、requiring issuers to provide disclosures describing key differences.
B、mandating that non-US issuers provide a reconciliation to US GAAP.
C、publicly advocating for global accounting standards and convergence.
【Answer 】C
这道CFA考试题就是考察的是国际财务报告准则或者说国际会计准则，这道题的解析是怎样的呢？
【analysis】
C is correct.The SEC now advocates for global accounting standards through public announcements,such as its“Statement in Support of Convergence and Global Accounting Standards”(2010).In the past,the SEC had required reconciliations between IFRS and US GAAP,but these requirements were withdrawn in 2008.The SEC now imposes no requirements on its issuers.
A is incorrect.Before 2008,issuers were required to provide disclosures in support of the reconciliation from IFRS to US GAAP.
B is incorrect.Before 2008,issuers were required to provide a reconciliation from IFRS to US GAAP.
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