Which of the following is least likely to

问题单项选择题

Which of the following is least likely to be considered a stated goal of the International Accounting Standards Board (IASB)（）

A. Develop global accounting standards requiring transparency, comparability, and high quality in financial statements.

B. Remain neutral in the debate on the use of global accounting standards to avoid appearance of a conflict of interest.

C. Account for the needs of emerging markets and small firms when implementing global accounting standards.

答案

参考答案：B

解析：

The IASB has four stated goals: (1) Develop global accounting standards requiring transparency, comparability, and high quality in financial statements. (2) Promote the use of global accounting standards. (3) Account for the needs of emerging markets and small firms when implementing global accounting standards. (4) Achieve convergence between various national accounting standards and global accounting standards.