问题
单项选择题
An analyst does research about accounting standards. Which of the following is NOT a goal of the International Accounting Standards Board
A. Promoting the use of global accounting standards.
B. Accounting for the needs of developed markets and big firms when implementing global accounting standards.
C. Develop global accounting standards requiring transparency, comparability, and high quality in financial statements.
答案
参考答案：B
解析： IASB的4个目标如下：
(1)使依据国际会计准则可编制出更透明、更可比及更高质量的财务报表。
(2)促进国际会计准则的使用。
(3)使用国际会计准则时，能更好地考虑新兴市场和小公司的需求。
(4)使国际会计准则和不同国家的会计准则能够逐渐趋同。
(5)选项B中说考虑成熟市场和大公司的需求，明显是错误的。