【每日一练】ACCA F1（June 2014）

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

The major purpose of the International Accounting Standards Board (IASB) is to ensure consistency in ___________.
Which two words complete the sentence above?
A Financial control
B Corporate reporting 
C External auditing

Answer：

B

The IASB aims to promote consistency in corporate reporting by creating financial reporting standards to which major businesses are expected to adhere.

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