Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet.
Each question is worth 2 marks.

Which of the following is NOT a duty of the IFRS Interpretations Committee?
A To interpret the application of International Financial Reporting Standards
B To work directly with national standard setters to bring about convergence with IFRS 
C To provide guidance on financial reporting issues not specifically addressed in IFRSs
D To publish draft interpretations for public comment

Answer:

B

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